Legal Opinion
Commercial Carriers, Inc. v. Kentucky Tax Commission
Court of Appeals of Kentucky
Decided February 13, 1959Published
1Opinion of the Court
MILLIKEN, Judge.
State taxation of an interstate common carrier is involved here.
The judgment appealed sustains the right of the Commonwealth of Kentucky to impose a tax on the Kentucky “franchise” of the appellant, Commercial Carriers, Iric., a Michigan corporation, engaged solely in interstate commerce in the delivery of new automobiles to dealers within Kentucky and in passing through Kentucky en route to dealers in other states. The tax years involved are 1948 through 1952.
The appellant, which we shall call “Commercial,” operates in Kentucky under a certificate of convenience and necessity…
2Cases cited14 opinions
- 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
- Northwest Airlines, Inc. v. MinnesotaSupreme Court of the United States · 1944
- Michigan-Wisconsin Pipe Line Co. v. CalvertSupreme Court of the United States · 1954
- Ott v. Mississippi Valley Barge Line Co.Supreme Court of the United States · 1949
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