Legal Opinion
Complete Auto Transit, Inc. v. Brady
Supreme Court of the United States
Decided April 18, 1977No. 76-29PublishedCited by 1,173 opinions
1Opinion of the CourtJustice Blackmun
Once again we are presented with “ 'the perennial problem of the validity of a state tax for the privilege of carrying on, within a state, certain activities’ related to a corporation’s operation of an interstate business.” Colonial Pipeline Co. v. Traigle, 421 U. S. 100, 101 (1975), quoting Memphis Gas Co. v. Stone, 335 U. S. 80, 85 (1948). The issue in this case is whether Mississippi runs afoul of the Commerce Clause, U. S. Const., Art. I, § 8, cl. 3, when it applies the tax it imposes on “the privilege of . . . doing business” within the State to appellant’s activity in interstate…
2Cases cited23 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Clark v. Paul Gray, Inc.Supreme Court of the United States · 1939
- Freeman v. HewitSupreme Court of the United States · 1947
18 more not listed; retrieve them via the Exa API.
3Cited by1,173 opinions
- Payne v. TennesseeSupreme Court of the United States · 1991
- Directv, Inc. And Echostar Satellite L.L.C. v. Mark Treesh, Commissioner for the Department of Revenue for the State of KentuckyCourt of Appeals for the Sixth Circuit · 2007
- California v. AcevedoSupreme Court of the United States · 1991
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
1,168 more not listed; retrieve them via the Exa API.