<p>IBM Files Brief With Michigan Court of Appeals Urging Retroactive Repeal of Compact Is Unconstitutional</p>

IBM Files Brief With Michigan Court of Appeals Urging Retroactive Repeal of Compact Is Unconstitutional

IBM filed a brief with the Michigan Court of Appeals arguing that the lower court was required to enter summary judgment in its favor pursuant to a state supreme court decision that the taxpayer could use the Multistate Tax Compact's elective three-factor apportionment formula, and argued the retroactive repeal of the contract is unconstitutional.