Legal Opinion
Railway Express Agency, Inc. v. Virginia
Supreme Court of the United States
Decided February 24, 1959No. 38PublishedCited by 70 opinions
1Opinion of the CourtJustice Clark
Once again the effort of the Commonwealth of Virginia to levy a tax against express agencies is before us for decision. Nearly five years ago this Court struck down as a “privilege tax” violative of the Commerce Clause of the Federal Constitution its tax statute under which was laid an assessment on appellant’s “privilege of doing business” in Virginia.1 Railway Express Agency v. Virginia, 347 U. S. 359 (1954). Subsequently the Virginia General Assembly enactéd the Act here involved levying a “franchise tax” on express companies, measured by gross receipts from operations within Virginia, in…
2Cases cited26 opinions
- Cohan v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1930
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
21 more not listed; retrieve them via the Exa API.
3Cited by70 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
- Fulton Corp. v. FaulknerSupreme Court of the United States · 1996
- Aloha Airlines, Inc. v. Director of Taxation of HawaiiSupreme Court of the United States · 1983
65 more not listed; retrieve them via the Exa API.