Legal Opinion · Dissent
CDR SYSTEMS CORPORATION v. OKLAHOMA TAX COMMISSION
Supreme Court of Oklahoma
Decided April 22, 2014No. 109,886Published
1DissentCombs, J.
T1 I disagree with the majority's holding that the deduction found in 68 O.S. Supp. 2007, § 2358(D)(2)(a)(3), does not discriminate against interstate commerce. I believe this deduction is facially discriminatory or at least discriminatory in effect against interstate commerce and violates the dormant Commerce Clause of the United States Constitution. I also disagree with the majority's reliance on Gen. Motors Corp. v. Tracy, 519 U.S. 278, 117 S.Ct. 811, 136 L.Ed.2d 761 (1997). The majority opinion asserts pursuant to Tracy, competition in a single market by similarly situated entities is a…
2Cases cited23 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
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
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