Law Offices of Miriam Hiser, Miriam Hiser ; Masters, Mullins & Arrington and Richard L. Masters for Interstate Commission for Juveniles and Association of Compact Administrators of the Interstate Compact on the Placement of Children as Amici Curiae on behalf of Plaintiffs and Appellants.
Here we consider how California calculates income taxes on multistate businesses. In 1974, California joined the Multistate Tax Compact (Multistate Tax Com., Model Multistate Tax Compact (Aug. 4, 1967)) (Compact), which contained an apportionment formula and permitted a taxpayer election between the Compact...
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