Add to ORKGThe United States Supreme Court has been confronted with numerous issues which require a reconciliation of the principle of maintaining free interstate trade and that requiring persons engaged in interstate commerce to bear their share of state taxation. In deciding these issues the Court has used various words to state and explain applicable legal tests. To understand these tests the situations from which they were originated, as well as those in which they were applied, should be examined
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
One of the underlying theories of the constitutional framework, as exemplified by the commerce claus...
In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-sub...
The problem of determining the permissible extent of state taxation of interstate commerce is as old...
Perennial indeed have been the problems of state taxation affecting interstate commerce and the prob...
The scope of state taxation of interstate commerce has been redefined in two recent Supreme Court ca...
It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted pr...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...
An examination of the current status of state net income taxation on interstate business logically b...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
The Constitution expressly authorizes Congress to regulate Commerce with foreign Nations, and among...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The city of Richmond by ordinance required all solicitors to pay an annual tax before being permitte...
Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who sol...
The Supreme Court\u27s 1977 decision in Complete Auto Transit, Inc. v. Brady signaled a paradigmatic...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
One of the underlying theories of the constitutional framework, as exemplified by the commerce claus...
In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-sub...
The problem of determining the permissible extent of state taxation of interstate commerce is as old...
Perennial indeed have been the problems of state taxation affecting interstate commerce and the prob...
The scope of state taxation of interstate commerce has been redefined in two recent Supreme Court ca...
It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted pr...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...
An examination of the current status of state net income taxation on interstate business logically b...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
The Constitution expressly authorizes Congress to regulate Commerce with foreign Nations, and among...
The Supreme Court\u27s decisions delineating the constitutional limitations on state tax power have ...
The city of Richmond by ordinance required all solicitors to pay an annual tax before being permitte...
Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who sol...
The Supreme Court\u27s 1977 decision in Complete Auto Transit, Inc. v. Brady signaled a paradigmatic...
On February 24, 1959, the Supreme Court of the United States, in companion cases, held, by a 6-3 vot...
One of the underlying theories of the constitutional framework, as exemplified by the commerce claus...
In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-sub...