Legal Opinion
American Trucking Associations, Inc. v. Goldstein
Court of Appeals of Maryland
Decided May 31, 1988No. 162, September Term, 1987PublishedCited by 23 opinions
1Opinion of the Court
ELDRIDGE, Judge.
We must decide whether, under the circumstances of this case, the circuit court erred in refusing to enjoin the enforcement of a Maryland tax statute that, according to both the circuit court and the State, violates the Commerce Clause of the United States Constitution, Art. I, § 8, cl. 3.
I
The pertinent facts are as follows. Under Maryland’s Road Tax on Motor Carriers Act, Code (1957, 1980 Repl. Yol., 1987 Cum.Supp.), Art. 81, §§ 412-429, all motor carriers 1 operating commercial motor vehicles 2 in Maryland must pay certain taxes and fees to support the State’s highway…
2Cases cited55 opinions
- Buckley v. ValeoSupreme Court of the United States · 1976
- Brown v. Board of EducationSupreme Court of the United States · 1954
- Northern Pipeline Construction Co. v. Marathon Pipe Line Co.Supreme Court of the United States · 1982
- Lemon v. KurtzmanSupreme Court of the United States · 1971
- Linkletter v. WalkerSupreme Court of the United States · 1965
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3Cited by23 opinions
- Owens-Illinois, Inc. v. ZenobiaCourt of Appeals of Maryland · 1992
- State v. DaughtryCourt of Appeals of Maryland · 2011
- Polakoff v. TurnerCourt of Appeals of Maryland · 2005
- Walker v. StateCourt of Appeals of Maryland · 1996
- Jackson v. MillstoneCourt of Appeals of Maryland · 2002
18 more not listed; retrieve them via the Exa API.