Legal Opinion
Detroit International Bridge Co. v. Corporation Tax Appeal Board
Supreme Court of the United States
Decided January 14, 1935No. 272PublishedCited by 23 opinions
1Opinion of the CourtJustice McReynolds
Appellant, incorporated under the laws of Michigan, owns and operates an international highway bridge across the Detroit River. That State demanded that it pay, for 1933, the tax laid by the Act of 1921 as amended, (85 Public Acts 1921, 175 Public Acts 1929) which requires that “ every corporation organized or doing business under the laws of this state . . . shall ... for the privilege of exercising its franchise and of transacting its business within this state, pay ... an annual fee . . . upon each dollar of its paid up capital and surplus . . but no property or capital located without the…
2Cases cited8 opinions
- Covington & Cincinnati Bridge Co. v. KentuckySupreme Court of the United States · 1894
- Michigan v. Michigan Trust Co.Supreme Court of the United States · 1932
- Central Pacific Railroad v. CaliforniaSupreme Court of the United States · 1896
- Henderson Bridge Co. v. KentuckySupreme Court of the United States · 1897
- Anglo-Chilean Nitrate Sales Corp. v. AlabamaSupreme Court of the United States · 1933
3 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Overstreet v. North Shore Corp.Supreme Court of the United States · 1943
- Fisher's Blend Station, Inc. v. State Tax CommissionSupreme Court of the United States · 1936
- Walling v. Patton-Tulley Transp. Co.Court of Appeals for the Sixth Circuit · 1943
- Warren County, Mississippi v. HesterSupreme Court of Louisiana · 1951
- West Springfield M. E. Credit Union v. Finnie (In Re Finnie)United States Bankruptcy Court, D. Massachusetts · 1981
18 more not listed; retrieve them via the Exa API.