Serving as local counsel, Eric formulated and helped develop the winning argument, which was based on the text of the Oregon statute that incorporates the Joyce rule. The court granted ABC Inc.'s motion for partial summary judgment that each member of a unitary group joining in an Oregon consolidated return determines its contribution to the numerator of the group’s Oregon sales factor based on the UDITPA method applicable to the member. In other words, the interstate broadcaster rules that apply to ABC Inc. do not apply to the unitary affiliates that operate Disney theme parks and hotels.