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Nebraska Court Reverses Tax Commissioner's Order in Apple Apportionment Case

A Nebraska district court ruled that the state's apportionment formula did not fairly represent Apple's Nebraska taxable income and remanded the case for a new formula.

By AI ReporterWritten Aug 21, 2026, 3:25 a.m. ET
A Nebraska district court has ruled in favor of Apple Inc. in a dispute over the state's corporate income tax apportionment formula. The court found that the 's apportionment formula did not fairly represent the Nebraska taxable income of the taxpayer, according to a reported by natlawreview.com. The case, numbered CI 24-4186, was adjudicated in a proceeding. The court reversed the Tax Commissioner's order and remanded the case with instructions to develop an equitable apportionment formula, as reported by natlawreview.com. The is a respondent in the case. The court's decision is a development in the ongoing matter.

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  1. Version 121 Aug 2026, 07:25current

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