Legal Opinion
American Trucking Associations v. Gray
Supreme Court of Arkansas
Decided March 14, 1988No. 85-101PublishedCited by 21 opinions
1Opinion of the Court
David Newbern, Justice.
The appellants, American Trucking Associations, Inc., et al., (ATA) challenged the constitutionality of Act 685 of 1983, which instituted the Arkansas Highway Use Equalization Tax (HUE Tax), as a violation of the Commerce Clause. The Pulaski County Chancery Court upheld the tax, and we affirmed. American Trucking Associations, Inc. v. Gray, 288 Ark. 488, 707 S.W.2d 759 (1986). While the case was on certiorari, the Supreme Court decided American Trucking Associations, Inc. v. Scheiner,_U.S__, 107 S. Ct. 2829 (1987), invalidating a similar Pennsylvania tax. The Supreme…
2Cases cited9 opinions
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueSupreme Court of the United States · 1987
- Aero Mayflower Transit Co. v. Board of Railroad CommissionersSupreme Court of the United States · 1948
- Aero Mayflower Transit Co. v. Georgia Public Service CommissionSupreme Court of the United States · 1935
4 more not listed; retrieve them via the Exa API.
3Cited by21 opinions
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
- Private Truck Council of America, Inc. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1991
- Gilmer v. Walt Disney Co.District Court, W.D. Arkansas · 1996
- Smith v. American Trucking Ass'n, Inc.Supreme Court of Arkansas · 1989
- American Trucking Associations v. McNultySupreme Court of Pennsylvania · 1991
16 more not listed; retrieve them via the Exa API.