Legal Opinion
Spector Motor Service, Inc. v. Walsh
Court of Appeals for the Second Circuit
Decided March 18, 1944No. 34PublishedCited by 141 opinions
1Opinion of the Court
CLARK, Circuit Judge.
This appeal by the Connecticut State Tax Commissioner brings up for consideration the validity of the Connecticut Corporation Business Tax of 1935, Conn. Gen.Stat., Cum.Supp.1935, § 418c, assessed against the plaintiff, a Missouri corporation having its principal place of business in Chicago, Illinois, and engaged in the interstate trucking of freight. The district court held that the statute, construed to avoid an unconstitutional burdening of interstate commerce, did not justify the tax assessed by the commissioner against the plaintiff for the period from June 1, 1937,…
2Cases cited82 opinions
- West Virginia State Board of Education v. BarnetteSupreme Court of the United States · 1943
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Great Lakes Dredge & Dock Co. v. HuffmanSupreme Court of the United States · 1943
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
77 more not listed; retrieve them via the Exa API.
3Cited by141 opinions
- Spector Motor Service, Inc. v. McLaughlinSupreme Court of the United States · 1944
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Browder v. GayleDistrict Court, M.D. Alabama · 1956
- Eskimo Pie Corporation v. Whitelawn Dairies, Inc.District Court, S.D. New York · 1968
- Kersten Co., Inc. v. Department of Social ServicesSupreme Court of Iowa · 1973
136 more not listed; retrieve them via the Exa API.