In The Supreme Court of the United States.

In The Supreme Court of the United States

KIMBERLY-CLARK CORPORATION AND KIMBERLY-CLARK WORLDWIDE, INC., Petitioners,

v.

ALABAMA DEPARTMENT OF REVENUE, Respondent.

Motion of Tax Executives Institute, Inc. for leave to file as amicus curiae

BRIEF OF AMICUS CURIAE IN SUPPORT OF THE PETITIONERS

October 26, 2012

On October 26, 2012, TEI filed the following brief amicus curiae with the Supreme Court of the United States in a case involving the characterization of income from the sale of assets as apportionable business income versus allocable nonbusiness income for state tax purposes. The Institute's brief urged the high court to reverse lower court decisions in Alabama holding that gain from the sale of property used in a taxpayer's unitary business constituted nonbusiness income allocable in full to Alabama. The brief was prepared under the aegis of TEI's State and Local Tax Committee, whose chair is Howard E. Grindle of XO Communications. Daniel B. De Jong, TEI Tax Counsel, serves as legal staff liaison to the State and Local Tax Committee and coordinated the preparation of TEI's brief. With Mr. De Jong on the brief were Eli J. Dicker, TEI's Chief Tax Counsel, and Timothy J. McCormally, Executive Director.

Motion of Tax Executives Institute, Inc. for Leave to File a Brief as Amicus Curiae in Support of the Petitioners

Pursuant to this Court's Rule 37.2, Tax Executives Institute, Inc. hereby moves for leave to file the accompanying brief as amicus curiae supporting petitioners. The consent of the counsel for petitioners has been obtained and is on file with the clerk. Counsel for respondent declined to give consent.

Tax Executives Institute ("TEI" or "the Institute") is a voluntary, nonprofit association of corporate and other business executives, managers, and administrators who are responsible for the tax affairs of their employers. TEI was organized in 1944 under the laws of the State of New York and is exempt from taxation under section 501(c) (6) of the Internal Revenue Code (26 U.S.C.). The Institute is dedicated to promoting the uniform and equitable enforcement of the tax laws, reducing the costs and burdens of administration and compliance to the benefit of both the government and taxpayers, and vindicating Commerce Clause protections and the constitutional rights of business taxpayers.

The members of the Institute represent a cross section of the business community. The multijurisdictional companies represented by the Institute's membership are significantly affected by state business taxes, and especially the rules governing the allocation and apportionment of income among the various States. As a result, nearly all Institute members will be affected by the resolution of this case, which addresses the treatment of a particular type of income received by a taxpayer. If the decision of the Alabama courts stands, taxpayers throughout the Nation will suffer the ensuing uncertainty, an increase in the cost and burden of compliance, and the enhanced potential for duplicative taxation. As individuals who must contend daily with the interpretation and administration of the Nation's tax laws, the Institute's members have a vital interest in the proper disposition of this case.

In view of its interests and unique perspective on these issues, Tax Executives Institute respectfully requests that this Court grant it leave to participate as amicus curiae by filing the accompanying brief in support of the petition for a writ of certiorari.

Interest of Amicus Curiae

Pursuant to Rule 37 of the Rules of this Court, Tax Executives Institute, Inc. submits this brief as amicus curiae in support of the petition for a writ of certiorari. (1) Tax Executives Institute ("TEI" or "the Institute") is a voluntary, nonprofit association of corporate and other business executives, managers, and administrators who are responsible for the tax affairs of their employers. TEI was organized in 1944 under the laws of the State of New York and is exempt from taxation under section 501(c)(6) of the Internal Revenue Code (26 U.S.C.). The Institute is dedicated to promoting the uniform and equitable enforcement of the tax laws, reducing the costs and burdens of administration and compliance to the benefit of both the government and taxpayers, and vindicating Commerce Clause protections and the constitutional rights of business taxpayers.

The members of the Institute represent a cross section of the business community. The multijurisdictional companies represented by the Institute's membership are significantly affected by the rules governing state taxes generally, and especially those governing the allocation and apportionment of income among the various States. As a result, nearly all Institute members will be affected by the resolution of this case, which addresses the treatment of a particular type of income received by a taxpayer. If the decision of the Alabama courts stands, taxpayers throughout the Nation will suffer uncertainty, an increase in the cost and...