Tags: Case, Legal Case, Supreme Court Of The United States Case, Unit Of Work.
MeadWestvaco Corp. v. Illinois Dept. of Revenue 553 U.S. 16 (2008) is a United States Supreme Court case concerning the extent a state may tax companies that are not based in their state. Mead a corporation based out of Ohio owned Lexis-Nexis which was based out of Illinois. Mead sold Lexis and Illinois maintained that Mead must pay them a proportionate capital-gains tax. Illinois asserted that Mead and Lexis were integrated to the extent required for the unitary business rule.