Legal Opinion
Virginia v. Imperial Coal Sales Co.
Supreme Court of the United States
Decided November 5, 1934No. 16PublishedCited by 45 opinions
1Opinion of the CourtChief Justice Hughes
The Imperial Coal Sales Company, a corporation organized under the laws of Virginia, sought exoneration from taxes assessed on its capital and income by the Department of Taxation of that State. The taxes were assailed under the commerce clause and the Fourteenth Amendment of the Constitution of the United States. The judgment of the trial court, holding the taxes to be invalid, was affirmed by the Supreme Court of Appeals. 161 Va. 718, 736; 167 S. E. 268, 172 S. E. 927. This Court granted certiorari. 292 U. S. 619.
The tax on income was held to be invalid upon the non-federal ground that it…
2Cases cited31 opinions
- Shaffer v. CarterSupreme Court of the United States · 1920
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Blodgett v. SilbermanSupreme Court of the United States · 1928
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
26 more not listed; retrieve them via the Exa API.
3Cited by45 opinions
- Freeman v. HewitSupreme Court of the United States · 1947
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Curry v. McCanlessSupreme Court of the United States · 1939
- Indiana Ex Rel. Anderson v. BrandSupreme Court of the United States · 1938
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
40 more not listed; retrieve them via the Exa API.