Legal Opinion
Austin v. New Hampshire
Supreme Court of the United States
Decided March 19, 1975No. 73-2060PublishedCited by 164 opinions
1Opinion of the CourtJustice Marshall
Appellants are residents of Maine who were employed in New Hampshire during the 1970 tax year and as such were subject to the New Hampshire Commuters Income Tax. On behalf of themselves and others similarly situated, they petitioned the New Hampshire Superior Court for a declaration that the tax violates the Privileges and Immunities and Equal Protection Clauses of the Constitutions of New Hampshire and of the United States. The cause was transferred directly to the New Hampshire Supreme Court, which upheld the tax. 114 N. H. 137, 316 A. 2d 165 (1974). We noted probable jurisdiction of the…
2Cases cited17 opinions
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- Paul v. VirginiaSupreme Court of the United States · 1869
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- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
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3Cited by164 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Baldwin v. Fish and Game Comm'n of Mont.Supreme Court of the United States · 1978
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- United Building & Constr. Trades Council of Camden Cty. v. Mayor and Council of CamdenSupreme Court of the United States · 1984
- State of Texas v. USACourt of Appeals for the Fifth Circuit · 2015
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