Memphis Natural Gas Co. v. Beeler

The question for decision is whether a tax laid pursuant to § § 1316-1318 of the Tennessee Code of 1932 upon the Memphis Natural Gas Company’s net income derived from sales of natural gas in Tennessee, during the years 1932 to 1935, violates the commerce clause.

The case comes here by appeal "from a judgment of the Supreme Court of Tennessee, which sustained the tax and reversed a decree of the Tennessee chancery court enjoining its collection. Appellant contends that the case is properly an appeal, under § 237 (a) of the Judicial Code as amended, 28 U. S. C. § 344 (a), because the validity of…