Legal Opinion

Newell Bridge & Railway Co. v. Dailey, State Tax Commissioner of West Virginia

Supreme Court of the United States

Decided April 27, 1981No. 80-500Published

1Opinion of the Court

451 U.S. 942

101 S.Ct. 2026

68 L.Ed.2d 331

NEWELL BRIDGE & RAILWAY COMPANY

v.

Richard J. DAILEY, State Tax Commissioner of West Virginia

No. 80-500

Supreme Court of the United States

April 27, 1981

On petition for writ of certiorari to the Supreme Court of Appeals of West Virginia.

The petition for a writ of certiorari is denied.

2DissentJustice White, joined by Justice Blackmun

1

Petitioner is a West Virginia corporation. It pays West Virginia property, capital stock, and income taxes. Petitioner's sole business is the operation and maintenance of a toll bridge across the Ohio River. The bridge spans the river between Newell, W. Va., and East…

3Cases cited6 opinions

  1. Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
  2. Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
  3. Henderson Bridge Co. v. KentuckySupreme Court of the United States · 1897
  4. Colonial Pipeline Co. v. TraigleSupreme Court of the United States · 1975
  5. Detroit International Bridge Co. v. Corporation Tax Appeal BoardSupreme Court of the United States · 1935

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