Legal Opinion
Cumberland Farms, Inc. v. Tax Assessor, Maine
Court of Appeals for the First Circuit
Decided June 20, 1997No. 96-2353PublishedCited by 42 opinions
1Opinion of the Court
SELYA Circuit Judge.
Plaintiff-appellant Cumberland Farms, Inc. (“CFI”), a Massachusetts-based processor and distributor of milk, operates a chain of convenience stores throughout the northeastern states. In this case, it asserts that a milk handling surcharge imposed by the State of Maine violates the Commerce Clause. The defendants are state officials, sued as such (collectively, “Maine” or “the State”). In their view, the milk handling surcharge is indistinguishable for Commerce Clause purposes from a sales tax and does not discriminate against interstate commerce either on its face or in…
2Cases cited11 opinions
- California v. Grace Brethren ChurchSupreme Court of the United States · 1982
- West Lynn Creamery, Inc. v. HealySupreme Court of the United States · 1994
- Desmond v. Varrasso (In Re Varrasso)Court of Appeals for the First Circuit · 1994
- National Association of Social Workers v. John B. HarwoodCourt of Appeals for the First Circuit · 1995
- Trailer Marine Transport Corp. v. Carmen M. Rivera Vazquez, Etc.Court of Appeals for the First Circuit · 1992
6 more not listed; retrieve them via the Exa API.
3Cited by42 opinions
- Home Builders Ass'n of Mississippi, Inc. v. City of MadisonCourt of Appeals for the Fifth Circuit · 1998
- Marcus v. Kansas, Department of RevenueCourt of Appeals for the Tenth Circuit · 1999
- Tomaiolo v. MallinoffCourt of Appeals for the First Circuit · 2002
- Morales-Feliciano v. RullanCourt of Appeals for the First Circuit · 2002
- Collins Holding Corporation v. Jasper County, South Carolina, a Political Subdivision of South CarolinaCourt of Appeals for the Fourth Circuit · 1997
37 more not listed; retrieve them via the Exa API.