Tenn. Vodafone Ruling Loosens Reins on State Tax Agencies

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Arthur Rosen criticized a Tennessee Supreme Court ruling that the state tax commissioner had the authority to assert an alternative method of apportioning a corporation’s taxable income. “I find it horrendously scary when an executive branch agency imposes tax on its own rather than following the law,” Mr. Rosen said. “This type of activity being condoned by the state Supreme Court just departs from basic American principle of rule of law.”