TEI Files Amicus Brief in Alabama's Kimberly-Clark Business/Nonbusiness Income Case

On October 26, 2012, TEI filed an amicus brief with the U.S. Supreme Court in a case involving the characterization of income from the sale of assets as apportionable business income versus allocable nonbusiness income for state tax purposes, Kimberly-Clark v. Alabama Department of Revenue. The Institute's brief urged the high court to reverse lower court decisions in Alabama holding that gain from the sale of property used in a taxpayer's unitary business constituted nonbusiness income allocable in full to Alabama.

The brief was prepared under the aegis of TEI's State and Local Tax Committee, whose chair is Howard E. Grindle of XO Communications. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the State and Local Tax Committee and was the principal author of the brief.

Download the brief.