MMN Infrastructure Services, LLC, Successor in Interest to Vectren Infrastructure Services Corp. (Vectren), Petitioner v. Michigan Department of Treasury

Track this case

Case Number:

23-443

Court:

Supreme Court

Nature of Suit:

Firms

Companies

Government Agencies

Sectors & Industries:

  1. December 15, 2023

    Top State And Local Tax Cases Of 2023

    From the Pennsylvania Supreme Court finding that a resident's out-of-state income tax doesn't have to be credited against her city tax liability to the Fifth Circuit rejecting a challenge to Louisiana's decentralized sales tax system, 2023 was a busy year for state and local tax cases. Here, Law360 looks at the most influential cases and their impact going into the new year.

  2. November 27, 2023

    Alternative Apportionment Issues Linger After Justices' Punt

    The U.S. Supreme Court's declining to hear an energy company's claims that Michigan unconstitutionally taxed gain generated from the sale of an out-of-state business highlights open questions about when alternative apportionment should be used to tax income from multistate entities.

  3. November 20, 2023

    Justices Skip Energy Co.'s Protest Of Mich. Tax On Gain

    The U.S. Supreme Court declined Monday to hear an energy company's claims that Michigan unconstitutionally taxed its gain from the purchase of a Minnesota-based business by failing to fully account for the out-of-state company's activities when apportioning income.

  4. November 13, 2023

    Tax Group Backs Energy Co.'s Mich. Tax Appeal To Justices

    The U.S. Supreme Court should accept an energy company's petition for review of Michigan's method of taxing gain from its purchase of an out-of-state business to clarify the constitutional standard for when businesses can use alternative apportionment, a tax education association said.

  5. November 01, 2023

    Mich. Declines To Answer Energy Co.'s Tax Appeal To Justices

    The Michigan Department of Treasury told the U.S. Supreme Court that it won't respond to an energy company's petition seeking review of Michigan's apportionment method of taxing a gain from the purchase of an out-of-state business unless the justices request a reply.

  6. October 27, 2023

    Energy Co. Urges Justices To Review Mich. Tax On Asset Sale

    An energy company asked the U.S. Supreme Court to reverse a Michigan high court finding that the state properly taxed the gain from the purchase of a Minnesota-based company, arguing Friday that Michigan unconstitutionally refused to account for the out-of-state company's activities when apportioning income.