• Applying Costs of Performance to Apportion Service Income: Massachusetts and Oregon Courts Reach Differing Conclusions
  • July 11, 2011
  • Law Firm: Sutherland Asbill Brennan LLP - Washington Office
  • Recent decisions from two different state judicial bodies differ on how to apply costs of performance to a telecommunications company‚Äôs receipts from sales of services. These two cases demonstrate how states are applying -- and misapplying -- this long-standing apportionment method.