Posted Fri, September 7th, 2012 11:17 pm
Petition of the day
The petition of the day is:
PPL Corp. and Subsidiaries v. Commissioner of Internal Revenue (Granted )
Docket: 12-43
Issue(s): Whether, in determining the creditability of a
foreign tax, courts should employ a formalistic
approach that looks solely at the form of the foreign
tax statute and ignores how the tax actually operates,
or should employ a substance-based approach that
considers factors such as the practical operation and
intended effect of the foreign tax.
Certiorari stage documents:
Recommended Citation: Ben Cheng, Petition of the day, SCOTUSblog (Sep. 7, 2012, 11:17 PM), http://www.scotusblog.com/2012/09/petition-of-the-day-330/
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