Legal Opinion
Michelin Tire Corp. v. Wages
Supreme Court of the United States
Decided January 14, 1976No. 74-1396PublishedCited by 186 opinions
1Opinion of the CourtJustice Brennan
Respondents, the Tax Commissioner and Tax Assessors of Gwinnett County, Ga., assessed ad valorem property taxes against tires and tubes imported by petitioner from France .and Nova Scotia that were included on the assessment dates in an inventory maintained at its wholesale distribution warehouse in the county. Petitioner brought this action for declaratory and injunctive relief in the Superior Court of Gwinnett County, alleging that with the exception of certain passenger tubes that had been removed from the original shipping cartons,1 the ad valorem property taxes assessed against *279its…
2Cases cited11 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed PilotsSupreme Court of the United States · 1852
- Thurlow v. MassachusettsSupreme Court of the United States · 1847
- Hooven & Allison Co. v. EvattSupreme Court of the United States · 1945
- Low v. AustinSupreme Court of the United States · 1872
6 more not listed; retrieve them via the Exa API.
3Cited by186 opinions
- Payne v. TennesseeSupreme Court of the United States · 1991
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- South-Central Timber Development, Inc. v. WunnickeSupreme Court of the United States · 1984
- Japan Line, Ltd. v. County of Los AngelesSupreme Court of the United States · 1979
- Arkansas Electric Cooperative Corp. v. Arkansas Public Service CommissionSupreme Court of the United States · 1983
181 more not listed; retrieve them via the Exa API.