Legal Opinion
United States v. State Tax Commission
Supreme Court of the United States
Decided June 4, 1973No. 72-350PublishedCited by 82 opinions
1Opinion of the CourtJustice Marshall
In this case we are called upon to review the judgment of the District Court for the Southern District of Mississippi that the State of Mississippi may require out-of-state liquor distillers and suppliers to collect and remit to the State a wholesale markup on liquor sold to officers’ clubs, ship’s stores, and post exchanges located on various military bases over which the United States exercises either exclusive jurisdiction or jurisdiction concurrent with the State.
Prior to 1966, the State of Mississippi prohibited the sale or possession of alcoholic beverages within its borders. In that…
2Cases cited28 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- California v. LaRueSupreme Court of the United States · 1973
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Joseph E. Seagram & Sons, Inc. v. HostetterSupreme Court of the United States · 1966
- Oceanic Steam Navigation Co. v. StranahanSupreme Court of the United States · 1909
23 more not listed; retrieve them via the Exa API.
3Cited by82 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- North Dakota v. United StatesSupreme Court of the United States · 1990
- United States v. Tax Comm'n of Miss.Supreme Court of the United States · 1975
- Parker Drilling Management Services, Ltd. v. NewtonSupreme Court of the United States · 2019
- Dupuis v. Submarine Base Credit Union, Inc.Supreme Court of Connecticut · 1976
77 more not listed; retrieve them via the Exa API.