Add to ORKGThe scope of state taxation of interstate commerce has been redefined in two recent Supreme Court cases involving the application of state gross receipts taxes. In Freeman v. Hewit and Joseph v. Carter and Weekes Stevedoring Co., the Court discarded the cumulative burdens test, which for the past eight years had served as the basis for determining the extent of state taxation of interstate commerce, and readopted the direct and indirect burden test
The city of Richmond by ordinance required all solicitors to pay an annual tax before being permitte...
The United States Supreme Court held that an unapportioned sales tax on the sale of tickets for inte...
Action was brought to recover ad valorem taxes assessed and collected by the City of New Orleans and...
The scope of state taxation of interstate commerce has been redefined in two recent Supreme Court ca...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
The United States Supreme Court has been confronted with numerous issues which require a reconciliat...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...
The problem of determining the permissible extent of state taxation of interstate commerce is as old...
The Supreme Court\u27s 1977 decision in Complete Auto Transit, Inc. v. Brady signaled a paradigmatic...
An examination of the current status of state net income taxation on interstate business logically b...
In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-sub...
Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who sol...
Appellants were partners in the securities business with offices in New York City. In the course of ...
Plaintiff gas company, a Delaware corporation, transported gas by pipe line across a section of Miss...
It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted pr...
The city of Richmond by ordinance required all solicitors to pay an annual tax before being permitte...
The United States Supreme Court held that an unapportioned sales tax on the sale of tickets for inte...
Action was brought to recover ad valorem taxes assessed and collected by the City of New Orleans and...
The scope of state taxation of interstate commerce has been redefined in two recent Supreme Court ca...
A New York statute imposed a tax of two per cent on the gross receipts of all utilities doing busine...
The United States Supreme Court has been confronted with numerous issues which require a reconciliat...
Appellant, a Missouri corporation, was domiciled in Illinois and engaged in interstate trucking of c...
The problem of determining the permissible extent of state taxation of interstate commerce is as old...
The Supreme Court\u27s 1977 decision in Complete Auto Transit, Inc. v. Brady signaled a paradigmatic...
An examination of the current status of state net income taxation on interstate business logically b...
In Jefferson Lines (1995), the U.S. Supreme Court may appear to have retreated from the economic-sub...
Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who sol...
Appellants were partners in the securities business with offices in New York City. In the course of ...
Plaintiff gas company, a Delaware corporation, transported gas by pipe line across a section of Miss...
It was an item of more than routine interest when the Supreme Court, late in the 1973 term, noted pr...
The city of Richmond by ordinance required all solicitors to pay an annual tax before being permitte...
The United States Supreme Court held that an unapportioned sales tax on the sale of tickets for inte...
Action was brought to recover ad valorem taxes assessed and collected by the City of New Orleans and...