Title:

MeadWestvaco Corporation, Successor in Interest to The Mead Corporation v. Illinois Department of Revenue, et al.

Subject:

Taxes, Due Process Clause, Commerce Clause

Question:

• Is the attempt by Illinois to tax the approximately $1 billion gain realized by Petitioner when it sold its investment in Lexis/Nexis in 1994 (which it acquired in 1968 for $6 million and which functioned for 26 years as an independent, nonunitary business) in direct conflict with the decisions of the Court in Allied-Signal, Inc. v. Director, Division of Taxation, 504 U.S. 768 (1992), FW. Woolworth Co. v. Taxation & Revenue Department of New Mexico, 458 U.S. 354 (1982) and ASARCO Inc. v. Idaho State Tax Commission, 458 U.S. 307 (1982) and the Due Process and Commerce Clauses of the United States Constitution?

Decisions:

• Appellate Court of Illinois, First District Opinion Filed: January 12, 2007
• United States Supreme Court, Cert. Granted: September 25, 2007

Resources:

• Docket Sheet From the U.S. Supreme Court.
• Northwestern University - Medill School of Journalism: On the Docket