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  <title>Landmark state tax cases: The impact of Moorman on apportionment </title>
  <description> In this episode of the SALT Shaker Podcast, Eversheds Sutherland Associate&amp;amp;nbsp;Jeremy Gove welcomes Partner&amp;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;amp;nbsp;  After their discussion, the episode wraps with another edition of overrated/underrated – how do you feel about adults dressing up for Halloween?  Questions or comments? Email&amp;amp;nbsp;SALTonline@eversheds-sutherland.com. You can also&amp;amp;nbsp;subscribe&amp;amp;nbsp;to receive our regular updates hosted on the SALT Shaker blog. </description>
  <author_name>The SALT Shaker Podcast</author_name>
  <author_url>https://www.stateandlocaltax.com</author_url>
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