Legal Opinion
Roadway Express, Inc. v. Director, Division of Taxation
Supreme Court of New Jersey
Decided December 18, 1967PublishedCited by 49 opinions
1Opinion of the Court
The opinion of the court was delivered by
Hall, J.
The question on these consolidated appeals is whether New Jersey may constitutionally impose its corporation business tax, N. J. S. A. 54:10A-1, et seq., upon motor freight trucking companies conducting an exclusively interstate business in the state, involving, however, substantial local activities and property. Appellants (taxpayers) contend that the case is on all fours with Spector Motor Service, Inc. v. O’Connor, 340 U. S. 602, 71 S. Ct. 508, 95 L. Ed. 573 (1951), which held that a state franchise tax for the privilege of doing business…
2Cases cited10 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Freeman v. HewitSupreme Court of the United States · 1947
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
5 more not listed; retrieve them via the Exa API.
3Cited by49 opinions
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- Silent Hoist & Crane Co. v. Director, Division of TaxationSupreme Court of New Jersey · 1985
- Continental Trailways, Inc. v. Director, Division of Motor VehiclesSupreme Court of New Jersey · 1986
- Telebright Corp. v. DirectorNew Jersey Superior Court Appellate Division · 2012
- Hamilton v. City and County of DenverSupreme Court of Colorado · 1971
44 more not listed; retrieve them via the Exa API.