{"argument_date":"2008-01-16T00:00:00Z","arguments":[{"argument_date":"2008-01-16T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2007","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","paragraphs":["Ms. Brinkmann argued the lower court expanded the operational-function tax.","Mr. Barov stated Illinois taxes income earned by the Lexis unit in Illinois.","questions_detail"],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 17-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 27, lines 17-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 19-47"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 4, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 27-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 5, lines 27-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 49-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 5, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 29-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 6, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 6, lines 49-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 11-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 11-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 25-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 31-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 21-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 51-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 51-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 7-15"}]}],"caption":"MeadWestvaco Corp. v. Illinois Dept. of Revenue","case_history":[{"changed_at":"2026-08-29T20:06:27.484785Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"MeadWestvaco argues Illinois cannot tax the sale of its Lexis unit. The state claims the unit earned income in Illinois.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 17-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 27, lines 17-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 19-47"}],"dispositions":[],"latest_court_document_date":"2008-01-16T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2007","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/06-1413.html","primary_docket":"06-1413","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T11:43:47.889545Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["MeadWestvaco wants the Illinois tax on the Lexis sale struck down. The state wants to keep that tax revenue."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 17-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 27, lines 17-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 19-47"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on January 16, 2008."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 7-17"}]},{"heading":"What each side wants","paragraphs":["MeadWestvaco wants the Court to strike down the Illinois tax on the Lexis sale.","Illinois wants the Court to uphold the tax on the Lexis sale."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 17-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 27, lines 17-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 19-47"}]},{"heading":"What each side says","paragraphs":["MeadWestvaco argues the tax violates constitutional limits on state taxing power.","Illinois argues the tax targets income earned by the Lexis unit in Illinois."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 17-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 27, lines 17-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 19-47"}]},{"heading":"What the justices asked","paragraphs":["Justice Stevens asked if only the domicile state could impose the tax.","Justice Stevens asked if Illinois could tax a truck sale by a New York owner."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 4, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 27-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 5, lines 27-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 49-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 5, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 29-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 6, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 6, lines 49-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 11-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 11-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 25-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 31-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 21-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 51-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 51-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 7-15"}]},{"heading":"Why it matters","paragraphs":["This case defines state power to tax business sales. It affects how companies structure interstate transactions. It determines which state collects revenue from corporate divisions."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 17-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 27, lines 17-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 19-47"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 49-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 49-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 7-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 7-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 4, lines 25-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 4, lines 25-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 27-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 5, lines 27-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 5, lines 49-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 5, lines 49-17"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 29-33","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 6, lines 29-33"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 6, lines 49-51","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 6, lines 49-51"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 11-13","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 11-13"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 25-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 25-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 7, lines 31-41","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 7, lines 31-41"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 21-29","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 21-29"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 51-5","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 51-5"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 8, lines 7-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 8, lines 7-15"}]}],"slug":"2007-06-1413-meadwestvaco-corp-v-illinois-dept-of-revenue","term":"2007","title":"Can Illinois tax a New York company for selling a business unit?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 27, lines 17-39","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 27, lines 17-39"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 19-47","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2007/06-1413.pdf","page_label":"file page 3, lines 19-47"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}