Add to ORKGStandard Oil Co. v. Peck, Tax Commissioner et al., 72 S. Ct. 309 (1952) Held: The ad valorem taxes levied by various states must be fairly apportioned to the commerce carried on within the taxing state. The rule permitting taxation of personal property used in interstate operations by two or more states on an apportionment basis precludes taxation on full value of all such property by the state of domicile
The subjection of vessels regularly engaged in interstate or foreign commerce to personal property t...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
Appellants were partners in the securities business with offices in New York City. In the course of ...
The Standard Oil Company, an Ohio corporation, owned boats and barges which it employed in transport...
The Standard Oil Company, an Ohio corporation, owned boats and barges which it employed in transport...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...
Action was brought to recover ad valorem taxes assessed and collected by the City of New Orleans and...
Plaintiff corporation owned and operated oil pipe lines lying wholly within the state of Mississippi...
Plaintiff, an interstate air carrier, was incorporated in Delaware, and the home port of its planes ...
Plaintiff gas company, a Delaware corporation, transported gas by pipe line across a section of Miss...
Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who sol...
A statute provided that it was unlawful to operate an automobile over the state highway without payi...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
An examination of the current status of state net income taxation on interstate business logically b...
Appellant express company, a Delaware corporation, did only interstate business within the state of ...
The subjection of vessels regularly engaged in interstate or foreign commerce to personal property t...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
Appellants were partners in the securities business with offices in New York City. In the course of ...
The Standard Oil Company, an Ohio corporation, owned boats and barges which it employed in transport...
The Standard Oil Company, an Ohio corporation, owned boats and barges which it employed in transport...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...
Action was brought to recover ad valorem taxes assessed and collected by the City of New Orleans and...
Plaintiff corporation owned and operated oil pipe lines lying wholly within the state of Mississippi...
Plaintiff, an interstate air carrier, was incorporated in Delaware, and the home port of its planes ...
Plaintiff gas company, a Delaware corporation, transported gas by pipe line across a section of Miss...
Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who sol...
A statute provided that it was unlawful to operate an automobile over the state highway without payi...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
An examination of the current status of state net income taxation on interstate business logically b...
Appellant express company, a Delaware corporation, did only interstate business within the state of ...
The subjection of vessels regularly engaged in interstate or foreign commerce to personal property t...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
Appellants were partners in the securities business with offices in New York City. In the course of ...