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TRINOVA CORP. v. MICHIGAN DEPT. OF TREASURY

No. 89-1106.

498 U.S. 358 (1991)

TRINOVA CORP. v. MICHIGAN DEPARTMENT OF TREASURY

Supreme Court of the United States.

Decided February 19, 1991.

Attorney(s) appearing for the Case

Peter S. Sheldon argued the cause for petitioner. With him on the briefs were Thomas D. Hammerschmidt, Jr., Jeffery V. Stuckey, Benjamin O. Schwendener, Jr., William F. Sheehan, Collette C. Goodman, and Walter Hellerstein.

Richard R. Roesch, Assistant Attorney General of Michigan, argued the cause for respondent. With him on the brief were Frank J. Kelley, Attorney General, Gay Secor Hardy, Solicitor General, and Thomas L. Casey, Assistant Solicitor General.*

JUSTICE KENNEDY delivered the opinion of the Court.

The principal question before us is whether the three-factor apportionment formula of the Michigan single business tax (SBT), Mich. Comp. Laws § 208.1 et seq. (1979), violates either the Due Process Clause or the Commerce Clause of the Federal Constitution. The applicability of a three-factor formula to a state income tax is well settled, but we have not considered whether a similar apportionment formula...

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