Legal Opinion
Western Maryland Railway Co. v. Goodwin
West Virginia Supreme Court
Decided July 17, 1981No. 14636, 14473 and 14870PublishedCited by 17 opinions
1Opinion of the Court
Neely, Justice:
These three tax cases involve the well cultivated field of the constitutional and statutory limitations on the power of the State to tax interstate commerce. The cases were briefed and argued separately before us, but we consolidated them to treat in one opinion the common issues raised. Of course, ultimately the determination of each turns on its facts, so to that extent they will be considered separately.
The cases involve the application of the State’s Tax on the Income of Certain Carriers, W. Va. Code, 11-12A-1, et. seq., [1967, 1971], particularly sections 2 and 3. Code,…
2Cases cited29 opinions
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Freeman v. HewitSupreme Court of the United States · 1947
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
24 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Moran Towing Corp. v. UrbachNew York Court of Appeals · 2003
- Chico Dairy Co. v. West Virginia Human Rights CommissionWest Virginia Supreme Court · 1989
- Hartley Marine Corp. v. MierkeWest Virginia Supreme Court · 1996
- Griffith v. Conagra Brands, Inc.West Virginia Supreme Court · 2012
- In Re West Virginia Asbestos LitigationWest Virginia Supreme Court · 2003
12 more not listed; retrieve them via the Exa API.