Colonial Pipeline Co. v. Traigle

421 U.S. 100 (1975)

COLONIAL PIPELINE CO.

v.

TRAIGLE, COLLECTOR OF REVENUE OF LOUISIANA.

No. 73-1595.

Supreme Court of United States.

Argued January 13, 1975.

Decided April 28, 1975.

APPEAL FROM THE SUPREME COURT OF LOUISIANA.

R. Gordon Kean, Jr., argued the cause for appellant. With him on the briefs was John V. Parker.

Whit M. Cook II argued the cause for appellee pro hac vice. With him on the brief was Chapman L. Sanford.

We have once again a case that presents "the perennial problem of the validity of a state tax for the privilege of carrying on, within a state, certain activities" related to a…