Legal Opinion
Itel Containers International Corp. v. Huddleston
Supreme Court of the United States
Decided February 23, 1993No. 91-321PublishedCited by 63 opinions
1Opinion of the CourtJustice Kennedy
In this case we consider the validity of a state tax affecting cargo containers used in international trade, a subject we have addressed once before. See Japan Line, Ltd. v. County of Los Angeles, 441 U. S. 434 (1979). We sustain Tennessee’s sales tax on leases of containers owned by a domestic company and used in international shipping.
I
The use of large steel containers to transport goods by-truck, rail, and oceangoing carrier was a major innovation in transportation technology. In 1990, the United States shipped, by value, 60% of its marine imports and 52% of its marine exports in these…
2Cases cited16 opinions
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
- Air France v. SaksSupreme Court of the United States · 1985
11 more not listed; retrieve them via the Exa API.
3Cited by63 opinions
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- West Lynn Creamery, Inc. v. HealySupreme Court of the United States · 1994
- Barclays Bank PLC v. Franchise Tax Bd. of Cal.Supreme Court of the United States · 1994
- National Foreign Trade Council v. NatsiosCourt of Appeals for the First Circuit · 1999
- Virginia Indonesia Co. v. Harris County Appraisal DistrictTexas Supreme Court · 1995
58 more not listed; retrieve them via the Exa API.