Legal Opinion
Mobil Oil Corp. v. Commissioner of Taxes
Supreme Court of Vermont
Decided November 9, 1978No. 160-77PublishedCited by 7 opinions
1Opinion of the CourtBillings, J.
The Commissioner of Taxes (Commissioner) appeals from a final order of the Washington Superior Court redetermining plaintiff-appellee Mobil Oil Corporation’s (Mobil’s) income tax liability to the State of Vermont for the years 1970 through 1972 inclusive. The superior court determined that the Commissioner’s application of the Vermont corporate income tax to certain of Mobil’s dividend and interest income offended the Commerce Clause of the United States Constitution. We reverse.
Vermont imposes an annual apportioned net income tax on corporations authorized to do business within the state or…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Freeman v. HewitSupreme Court of the United States · 1947
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
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3Cited by7 opinions
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Dow Chemical Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
- W. R. Grace & Co. v. Commissioner of RevenueMassachusetts Supreme Judicial Court · 1979
- Frank W. Whitcomb Construction Corp. v. Commissioner of TaxesSupreme Court of Vermont · 1984
- Philadelphia Eagles Football Club, Inc. v. City of PhiladelphiaCommonwealth Court of Pennsylvania · 2000
2 more not listed; retrieve them via the Exa API.