Legal Opinion

Kennecott Copper Corp. v. State Tax Commission

Supreme Court of the United States

Decided March 25, 1946No. Nos. 424, 425PublishedCited by 228 opinions

1Opinion of the CourtJustice Reed

Whether Utah has submitted itself to suit in the United States District Court for the District of Utah for the recovery of taxes alleged to be wrongfully exacted by that State is the ultimate issue brought here by these writs of certiorari. Preliminarily, we must decide if the present proceeding is a suit against Utah.

Petitioners, corporations and citizens of New York and Nevada respectively, carry on mining businesses in Utah. That State imposes on those there engaged in the mining business an occupation tax equal to one per cent of the gross amount received for or the gross value of…

2Cases cited15 opinions

  1. Ford Motor Co. v. Department of TreasurySupreme Court of the United States · 1945
  2. Spector Motor Service, Inc. v. McLaughlinSupreme Court of the United States · 1944
  3. Minnesota v. United StatesSupreme Court of the United States · 1939
  4. Great Northern Life Insurance Co. v. ReadSupreme Court of the United States · 1944
  5. Lincoln County v. LuningSupreme Court of the United States · 1890

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3Cited by228 opinions

  1. Scheuer v. RhodesSupreme Court of the United States · 1974
  2. Edelman v. JordanSupreme Court of the United States · 1974
  3. Quern v. JordanSupreme Court of the United States · 1979
  4. Kimel v. Florida Board of RegentsSupreme Court of the United States · 2000
  5. College Savings Bank v. Florida Prepaid Postsecondary Education Expense BoardSupreme Court of the United States · 1999

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