The Michigan Court of Appeals ruled that Lorillard Tobacco Company was permitted to elect to use the three-factor apportionment formula under the Multistate Tax Compact and reversed the Court of Claims.

We argued the case in the Michigan Court of Appeals on September 4, 2014.

Stay tuned for further developments regarding the linked September 16, 2014 decision.

Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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