TAX 9866 Lecture Notes - Lecture 45: Butler Brothers
Document Summary
Already decided and s/b be trying to use it to decide butler brothers leather goods manufacturer. Have almost all of machinery and plan in north carolina and nc has a property only factor and the way things are is that tannery biz is disgusting. Bc nc has prop/prop and don"t consider sales or payroll. End up w/ 80% prop and company says all we have are dopes in nc. All good craftsmen ship is going on in ny. Bring experts to court and once experts present testimony that only 17% should belong in nc. Sc decides experts are right and limited to 17% Handsreiss dealt w/ single factor situation and that"s why things got distorted. Only considering property + nothing else in butler brothers: 3 factor was much more fair to everybody and therefore that was the reason case got decided the way it did. Whenever we have situations like this, dynamic tension two historical opinions.
