Legal Opinion
Llinois Central Railroad v. Minnesota
Supreme Court of the United States
Decided February 26, 1940No. 222PublishedCited by 91 opinions
1Opinion of the CourtJustice Douglas
Minnesota imposes on every railroad company owning or operating lines within its borders a five per cent tax on gross earnings derived from its operation within the state. This tax, payable in lieu of all other taxes, 1 has been sustained by this Court, in various applications, as a property tax. 2 In this case, which is here on appeal (28 U. S. C. § 344a) from a judgment of the Supreme Court of Minnesota (205 Minn. 1, 621; 284 N. W. 360; 286 N. W. 359), appellant contends that the statute as construed and appjied to- it violates the' Fourteenth Amendment and the commerce clause of the…
2Cases cited20 opinions
- American Sugar Refining Co. v. LouisianaSupreme Court of the United States · 1900
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
- United States Express Co. v. MinnesotaSupreme Court of the United States · 1912
- Phillip Wagner, Inc. v. LeserSupreme Court of the United States · 1915
- Southern Railway Co. v. WattsSupreme Court of the United States · 1923
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3Cited by91 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- State Tax Comm'n of Utah v. AldrichSupreme Court of the United States · 1942
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
- Westinghouse Electric Corp. v. TullySupreme Court of the United States · 1984
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