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.