News Analysis: Did the Tennessee Court of Appeals Phone It In?


Arthur Rosen criticized a Tennessee Court of Appeals decision that created confusion regarding when alternative apportionment is appropriate, and the more abstract concept of fairness in using it to calculate tax liability. « ‘Fairness’ is not a quantifiable or objective standard, » Mr. Rosen said, noting that to have an individual or an administrative agency decide what is fair is troubling and does not reflect a government of laws when legislatures designed apportionment formulas to establish an objective standard.