J. C. Penney Co. v. Haradesty

Neely, Justice:

These four tax cases raise once more the perennial problem of the extent to which a state may impose a tax upon activities in interstate commerce. “The history of this problem is spread over hundreds of volumes of [the U. SJ Reports. To attempt to harmonize all that has been said in the past would neither clarify what has gone before nor guide the future.” Freeman v. Hewit, 329 U.S. 249, 252, 67 S.Ct. 274, 276, 91 L.Ed. 265 (1946). “It would be a Herculean, if not impossible task, to review and harmonize the myriad decisions of the Supreme Court of the United States on the…