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Illinois attempted to claim a portion of that profit when collecting taxes from MeadWestvaco for doing business in the state. Illinois argued that Lexis\/Nexis was an \u0022operational\u0022 part of Mead\u0027s business and therefore subject to taxation outside Mead\u0027s home state. Mead countered that Lexis\/Nexis was merely an \u0022investment,\u0022 whose sale was immune from taxation from outside jurisdictions. The trial court found that the division was key to Mead\u0027s operations, and therefore taxable, and the Illinois Appellate Court agreed.\u003C\/p\u003E\n","question":"\u003Cp\u003EUnder the governing Supreme Court precedent, \u003Cem\u003EAllied-Signal, Inc. v. 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