Legal Opinion
United States Steel Corporation v. Multistate Tax Commission
District Court, S.D. New York
Decided July 8, 1976No. 72 Civ. 3438 (CLB)PublishedCited by 9 opinions
1Opinion of the Court
MEMORANDUM DECISION AND ORDER
Before MESKILL, Circuit Judge, WEINFELD and BRIEANT, District Judges. BRIEANT, District Judge.
The plaintiff corporations, on behalf of themselves and all multistate taxpayers who have been or may be threatened with interstate audits by the defendant Multistate Tax Commission, seek a declaratory judgment that the Multistate Tax Compact [Prentice Hall State & Local Tax Service (All States Unit) ¶ 6310, et seq.] is invalid under the United States Constitution, and a permanent injunction barring its operation and enforcement. Subject matter jurisdiction exists…
2Cases cited18 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Florida Lime & Avocado Growers, Inc. v. PaulSupreme Court of the United States · 1963
- Lehnhausen v. Lake Shore Auto Parts Co.Supreme Court of the United States · 1973
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Kahn v. ShevinSupreme Court of the United States · 1974
13 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- United States Steel Corp. v. Multistate Tax CommissionSupreme Court of the United States · 1978
- Multistate Tax Commission v. Merck & Co.Oregon Supreme Court · 1980
- State Dept. of Revenue v. MGH MANAGEMENTCourt of Civil Appeals of Alabama · 1993
- Byron L. Dorgan, North Dakota State Tax Commissioner v. International Harvester CompanyCourt of Appeals for the Eighth Circuit · 1978
- Multistate Tax Commission Eugene F. Corrigan v. United States Steel CorporationCourt of Appeals for the Ninth Circuit · 1983
4 more not listed; retrieve them via the Exa API.