Legal Opinion
Pacific Telephone & Telegraph Co. v. Tax Commission
Supreme Court of the United States
Decided March 2, 1936No. Nos. 544, 573, and 529PublishedCited by 38 opinions
1Opinion of the Court
Mr. Justice Brandéis
delivered the opinion of the Court.
The State of Washington laid upon practically all persons engaged in intrastate business an occupation tax effective August 1, 1933, to continue for twenty-four months. The tax is measured by a percentage of the gross income solely of that business; and, as construed, purports not to tax the privilege of doing interstate business. The rate for telephone companies is 3 per cent; for railroads, 1% per cent. Laws of Washington, 1933, c. 191. No. 544 is a suit by Pacific Telephone & Telegraph Company against the Tax Commission to enjoin…
2Cases cited40 opinions
- Crutcher v. KentuckySupreme Court of the United States · 1891
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Western Union Telegraph Co. v. Kansas Ex Rel. ColemanSupreme Court of the United States · 1910
- Leloup v. Port of MobileSupreme Court of the United States · 1888
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
35 more not listed; retrieve them via the Exa API.
3Cited by38 opinions
- Bourjois, Inc. v. ChapmanSupreme Court of the United States · 1937
- City of New York v. United StatesDistrict Court, E.D. New York · 1972
- New York, New Haven & Hartford Railroad v. United StatesDistrict Court, S.D. New York · 1968
- In Re New York, New Haven and Hartford Railroad Co.District Court, D. Connecticut · 1969
- Albuquerque Broadcasting Co. v. Bureau of RevenueNew Mexico Supreme Court · 1947
33 more not listed; retrieve them via the Exa API.