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F. W. WOOLWORTH CO. v. TAXATION & REVENUE DEPT.

No. 80-1745.

458 U.S. 354 (1982)

F. W. WOOLWORTH CO. v. TAXATION AND REVENUE DEPARTMENT OF NEW MEXICO.

Supreme Court of the United States.

Decided June 29, 1982.

Attorney(s) appearing for the Case

William L. Goldman argued the cause for appellant. With him on the briefs were George W. Beatty, James A. Riedy, Michael D. Bray, and Arnold S. Anderson.

Sara E. Bennett, Special Assistant Attorney General of New Mexico, argued the cause for appellee. With her on the brief were Denise D. Fort, Assistant Attorney General, and Filmore E. Rose.*

JUSTICE POWELL delivered the opinion of the Court.

The question is whether the Due Process Clause permits New Mexico to tax a portion of dividends that appellant F. W. Woolworth Co. received from foreign subsidiaries that do no business in New Mexico. We also must decide whether New Mexico may include within Woolworth's apportionable New Mexico income a sum, commonly known as "gross-up," that Woolworth calculated in order...

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