Legal Opinion
Continental Trailways, Inc. v. Director, Division of Motor Vehicles
Supreme Court of New Jersey
Decided May 27, 1986PublishedCited by 32 opinions
1Opinion of the Court
The opinion of the Court was delivered by
*528GARIBALDI, J.
The primary issue in this case is whether the autobus excise tax imposed under N.J.S.A. 48:4-20 discriminates against interstate commerce in violation of the commerce clause of the United States Constitution, U.S. Const, art. 1, § 8, cl. 3. If the excise tax is unconstitutional, a secondary issue arises as to whether the plaintiff-respondent, Continental Trailways, Inc. (Continental), has a right to a refund. Both the Tax Court and the Appellate Division held that the excise tax was unconstitutional and ordered a refund. Because this case…
2Cases cited26 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Hughes v. OklahomaSupreme Court of the United States · 1979
- Bacchus Imports, Ltd. v. DiasSupreme Court of the United States · 1984
21 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Community Federal Savings & Loan Ass'n v. Director of RevenueSupreme Court of Missouri · 1988
- New Jersey State Bar Ass'n v. BermanNew Jersey Superior Court Appellate Division · 1992
- Carducci v. Aetna U.S. HealthcareDistrict Court, D. New Jersey · 2003
- H.B. Acquisitions, Inc. v. Director, Division of TaxationNew Jersey Tax Court · 1991
- Squires Gate, Inc. v. County of MonmouthNew Jersey Superior Court Appellate Division · 1991
27 more not listed; retrieve them via the Exa API.