Legal Opinion
National Cash Register Co. v. Kosydar
Ohio Supreme Court
Decided July 11, 1973No. 72-479PublishedCited by 2 opinions
1Per curiam
Section 10, Clause 2 of Article T of the United States Constitution provides: “No state shall, without the consent of the Congress, lay any imposts or duties on imports or exports * :!f This case requires us to determine whether the machines in NCR’s international inventory. which were assessed by the Tax Commissioner, were “exports” within the meaning of that clause.
In answering that question, the Board of Tax Appeals applied a mechanistic, two-fold formula which it culled from phrases found in the leading “export” cases. Coe v. Errol (1886), 116 U. S. 517; A. G. Spalding & Bros. v. Edwards…
2Cases cited9 opinions
- Coe v. ErrolSupreme Court of the United States · 1886
- Richfield Oil Corp. v. State Board of EqualizationSupreme Court of the United States · 1946
- A. G. Spalding & Bros. v. EdwardsSupreme Court of the United States · 1923
- Empresa Siderurgica, S. A. v. County of MercedSupreme Court of the United States · 1949
- Joy Oil Co. v. State Tax CommissionSupreme Court of the United States · 1949
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3Cited by2 opinions
- Kosydar v. National Cash Register Co.Supreme Court of the United States · 1974
- Carrington Co. v. Department of RevenueWashington Supreme Court · 1974