Legal Opinion
Commonwealth Edison Co. v. Montana
Supreme Court of the United States
Decided August 28, 1981No. 80-581PublishedCited by 375 opinions
1Opinion of the CourtJustice Marshall
Montana, like many other States, imposes a severance tax on mineral production in the State. In this appeal, we consider whether the tax Montana levies on each ton of coal mined in the State, Mont. Code Ann. § 15-35-101 et seq. (1979), violates the Commerce and Supremacy Clauses of the United States Constitution.
I
Buried beneath Montana are large deposits of low-sulfur coal, most of it on federal land. Since 1921, Montana has imposed a severance tax on the output of Montana coal mines, including coal mined on federal land. After commissioning a study of coal production taxes in 1974, see House…
2Cases cited58 opinions
- Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Florida Lime & Avocado Growers, Inc. v. PaulSupreme Court of the United States · 1963
- Jones v. Rath Packing Co.Supreme Court of the United States · 1977
- Wickard v. FilburnSupreme Court of the United States · 1942
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3Cited by375 opinions
- Payne v. TennesseeSupreme Court of the United States · 1991
- Pacific Gas & Electric Co. v. State Energy Resources Conservation & Development CommissionSupreme Court of the United States · 1983
- Department of Revenue of Mont. v. Kurth RanchSupreme Court of the United States · 1994
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
370 more not listed; retrieve them via the Exa API.