Legal Opinion
Western Maryland Railway Co. v. Rogan
Supreme Court of the United States
Decided February 26, 1951No. 205PublishedCited by 14 opinions
1Opinion of the CourtJustice Douglas
This is a companion case to Canton R. Co. v. Rogan, ante, p. 511. This appellant likewise challenges the validity under Art. I, § 10, cl. 2 of the Constitution of the application of the Maryland franchise tax * to the extent that the gross receipts by which the tax is measured include revenues derived from the transportation of goods moving in foreign trade.
Western Maryland Railway Company is an interstate common carrier by rail with lines in Maryland, West Virginia and Pennsylvania. It operates several piers in the port of Baltimore for handling cargoes of coal, ores and general merchandise,…
2Cited by14 opinions
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
- Shell Oil Co. v. State Board of EqualizationCalifornia Supreme Court · 1966
- Mead and Mount Construction Co. v. National Labor Relations BoardCourt of Appeals for the Eighth Circuit · 1969
- State, Department of Revenue v. Alaska Pulp America, Inc.Alaska Supreme Court · 1983
- J. Elroy McCaw and John D. Keating v. Earl W. Fase, the Tax Commissioner of the Territory of HawaiiCourt of Appeals for the Ninth Circuit · 1955
9 more not listed; retrieve them via the Exa API.