The California Appellate Court decision in Gillette v. Franchise Tax Board has created a number of issues for Multistate Tax Compact member states. One of these issues is whether to withdraw from the Compact. Utah may soon be the next state to withdraw from the Compact. As other states consider the benefits and detriments to Compact membership, we take this opportunity to step back in time to 1966 and look at an event that occurred just prior to the Compact’s formation. We do this with a view toward providing a little insight into the thinking behind the drafters’ intentions.