Legal Opinion
Armstrong v. City of Tampa
Supreme Court of Florida
Decided February 24, 1960PublishedCited by 10 opinions
1Opinion of the Court
THORNAL, Justice.
J3y petition for certiorari we are requested to review a decision of the District Court of Appeal, Second District, 112 So.2d 293, on account of alleged conflicts with prior decisions of this Court.
We must determine whether a municipal flat sum license or privilege tax and a graduated gross receipts license or privilege tax unduly burden interstate commerce, when applied to the business conducted by the petitioners.
The factual situation is clearly delineated in the opinion of the Court of Appeal. For coherence, we mention that petitioner Armstrong is the Tampa area supervisor…
2Cases cited29 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- 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
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
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3Cited by10 opinions
- Green v. Western Union Telegraph Co.Supreme Court of Florida · 1960
- Dept. of Banking and Finance v. CredicorpSupreme Court of Florida · 1996
- City of Jacksonville v. Florida Fresh Water Corp.District Court of Appeal of Florida · 1971
- City of Tampa v. Carolina Freight Carriers Corp.District Court of Appeal of Florida · 1988
- Havill v. GurleyDistrict Court of Appeal of Florida · 1980
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