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MEADWESTVACO CORP. v. ILLINOIS DEPT. OF REVENUE

No. 06-1413.

128 S.Ct. 1498 (2008)

553 U.S. 16

170 L.Ed.2d 404

MEADWESTVACO CORP., successor in interest to Mead Corporation, Petitioner. v. ILLINOIS DEPARTMENT OF REVENUE et al.

Supreme Court of United States.

Decided April 15, 2008.

Attorney(s) appearing for the Case

Beth S. Brinkmann , Washington, DC, for Petitioner.

Brian F. Barov , Chicago, IL, for Respondents.

Lisa Madigan , Attorney General of Illinois, Michael A. Scodro , Solicitor General, Jane Elinor Notz , Deputy Solicitor General, Brian F. Barova , Assistant Attorney General, Chicago, Illinois, for Respondents.

Beth S. Brinkmann , Brian R. Matsui , Nicole D. Devero , Morrison & Foerster LLP, Washington, DC, Paul H. Frankel , Craig B. Fields , Roberta Moseley Nero , Morrison & Foerster LLP, New York, NY, for Petitioner.

The Due Process and Commerce Clauses forbid the States to tax "`extraterritorial values.'" Container Corp. of America v. Franchise Tax Bd., 463 U.S. 159, 164, 103 S.Ct. 2933, 77 L.Ed.2d 545 (1983); see also Allied-Signal, Inc. v. Director, Div. of Taxation...

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