Southern Pac. Co. v. Corbett

DENMAN, Circuit Judge.

This case has been submitted under an agreed statement of facts which sustains the pertinent allegations of the bill discussed in our opinion denying* the motion for its dismissal. 20 F.Supp. 940. The railway has established that-the storage use of the railway materials, solely for its current repairs and renewals and necessary extensions of its intermingled interstate and intrastate enterprise and plant, and without which usage the railway would stop running, is a use in interstate commerce. Hence a tax upon such use is a tax affecting an interstate commerce use—that…