Legal Opinion
American Mannex Corporation v. Charlton P. Rozands, Etc.
Court of Appeals for the Fifth Circuit
Decided August 22, 1972No. 71-2739PublishedCited by 40 opinions
1Opinion of the Court
WISDOM, Circuit Judge:
The taxpayers sued in federal district court to contest the imposition of a Louisiana state ad valorem tax on certain of their property for the years 1967, 1968, and 1969. Previously, the same taxpayers had contested in state court the levy of the same tax on the same property for the year 1966, raising the same constitutional objection: that the Import-Export clause of the United States Constitution protected their property, in its asserted condition of transit, from state taxation. The district court held that the federal suit was barred by the earlier state court…
2Cases cited14 opinions
- Hanna v. PlumerSupreme Court of the United States · 1965
- Commissioner v. SunnenSupreme Court of the United States · 1948
- Byrd v. Blue Ridge Rural Electric Cooperative, Inc.Supreme Court of the United States · 1958
- Adam v. SaengerSupreme Court of the United States · 1938
- Becher v. Contoure Laboratories, Inc.Supreme Court of the United States · 1929
9 more not listed; retrieve them via the Exa API.
3Cited by40 opinions
- Hooks v. HooksCourt of Appeals for the Sixth Circuit · 1985
- Jeremiah W. Holder v. Carla R. Holder, Jeremiah W. Holder v. Carla R. HolderCourt of Appeals for the Ninth Circuit · 2002
- Winters v. LavineCourt of Appeals for the Second Circuit · 1978
- Mitchell v. National Broadcasting Co.Court of Appeals for the Second Circuit · 1977
- Gresham Park Community Organization, Simon E. Parker, MacY B. Lee and Calvin E. Sims v. Gary Howell D/B/A Southeast Package Number TwoCourt of Appeals for the Fifth Circuit · 1981
35 more not listed; retrieve them via the Exa API.