{"version":1,"type":"rich","provider_name":"Libsyn","provider_url":"https:\/\/www.libsyn.com","height":90,"width":600,"title":"Landmark state tax cases: The impact of Moorman on apportionment ","description":" In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate&amp;nbsp;Jeremy Gove welcomes Partner&amp;nbsp;Jeff Friedman for another discussion of a landmark state tax case.  For this installment, Jeff and Jeremy jump into  Moorman Manufacturing Co. v. Bair, discussing the history of 3-factor apportionment, and how the Moorman decision paved the way for states shifting to single-sales factor apportionment.&amp;nbsp;  After their discussion, the episode wraps with another edition of overrated\/underrated \u2013 how do you feel about adults dressing up for Halloween?  Questions or comments? Email&amp;nbsp;SALTonline@eversheds-sutherland.com. You can also&amp;nbsp;subscribe&amp;nbsp;to receive our regular updates hosted on the SALT Shaker blog. ","author_name":"The SALT Shaker Podcast","author_url":"https:\/\/www.stateandlocaltax.com","html":"<iframe title=\"Libsyn Player\" style=\"border: none\" src=\"\/\/html5-player.libsyn.com\/embed\/episode\/id\/29183893\/height\/90\/theme\/custom\/thumbnail\/yes\/direction\/forward\/render-playlist\/no\/custom-color\/88AA3C\/\" height=\"90\" width=\"600\" scrolling=\"no\"  allowfullscreen webkitallowfullscreen mozallowfullscreen oallowfullscreen msallowfullscreen><\/iframe>","thumbnail_url":"https:\/\/assets.libsyn.com\/secure\/item\/29183893"}