Legal Opinion
International Shoe Company v. Cocreham
Supreme Court of Louisiana
Decided March 30, 1964No. 46943PublishedCited by 15 opinions
1Opinion of the Court
McCALEB, Justice.
International Shoe Company brought this suit against the Collector of Revenue to re cover state income taxes amounting to $6191.83, which it paid under protest for the fiscal years ending November, 1959 and November, 1960. Plaintiff pleads the provisions of Public Law 86-272 (73 U.S.Stat. 555; 15 U.S.C.A. § 381), as a bar to the State's right to collect the income taxes for the years in question.
Previously, this Court held, under an identical state of facts, that plaintiff was liable for state taxes upon its net income arising from its operations in Louisiana. International…
2Cases cited30 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Gibbons v. OgdenSupreme Court of the United States · 1824
- National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
- United States v. DarbySupreme Court of the United States · 1941
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3Cited by15 opinions
- South Carolina v. KatzenbachSupreme Court of the United States · 1966
- Clairol, Inc. v. KingsleyNew Jersey Superior Court Appellate Division · 1970
- United States Tobacco Co. v. CommonwealthSupreme Court of Pennsylvania · 1978
- State ex rel. Ciba Pharmaceutical Products, Inc. v. State Tax CommissionSupreme Court of Missouri · 1964
- Ex Parte WeaverSupreme Court of Alabama · 1990
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