Legal Opinion
Kalian v. Langton
Supreme Court of Rhode Island
Decided June 14, 1963No. C. Q. No. 646PublishedCited by 10 opinions
1Opinion of the CourtPowers, J.
This is a petition brought pursuant to the provisions of G. L. 1956, §44-10-22, praying for the recovery of a gross receipts tax paid under protest, the imposition and assessment of which, it is alleged, are in violation of the United States constitution and the constitution of this state. It was heard on an agreed statement of facts by a superior court justice who, on motion of the parties, certified to this court the following questions of doubt and importance:
“1) Is Chapter 10 of Title 44 of the 1956 General Laws of Rhode Island, entitled ‘Unincorporated Business Tax’, unconstitutional in…
2Cases cited14 opinions
- Pennoyer v. NeffSupreme Court of the United States · 1878
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Brown-Forman Co. v. KentuckySupreme Court of the United States · 1910
- Stewart Dry Goods Co. v. LewisSupreme Court of the United States · 1935
- Bright v. McCulloughIndiana Supreme Court · 1866
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3Cited by10 opinions
- Miller v. HeffernanSupreme Court of Connecticut · 1977
- Bond v. BurrowsWashington Supreme Court · 1984
- Gunther v. DubnoSupreme Court of Connecticut · 1985
- Lehigh Cement Co. v. David Quinn, in his capacity as Tax Assessor of the City of Providence, Rhode IslandSupreme Court of Rhode Island · 2017
- Baffoni v. State, Department of HealthSupreme Court of Rhode Island · 1977
5 more not listed; retrieve them via the Exa API.