Legal Opinion
Alpha Portland Cement Co. v. Massachusetts
Supreme Court of the United States
Decided May 4, 1925No. 103 and 327PublishedCited by 123 opinions
1Opinion of the CourtJustice McReynolds
Plaintiff in error, claims that the Commonwealth illegally exacted of it $800.45 as an excise tax for the year 1921, and $567.57 plus $22.97 interest for 1922. The court below upheld the tax and definitely ruled that it was not repugnant to the Fourteenth Amendment or the Commerce Clause of the federal Constitution. 244 Mass. 530; 248 Mass. 156. With negligible exceptions the assessments followed the Corporation Tax Law (Gen. Acts 1919, c. 355), now codified in Gen. Laws, c. 63. Chapters 361 and 493, Gen. Acts 1921, are subsidiary and demand no particular notice. Record No. 327 discloses how…
2Cases cited15 opinions
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Heisler v. Thomas Colliery Co.Supreme Court of the United States · 1922
- St. Louis Southwestern Railway Co. v. ArkansasSupreme Court of the United States · 1914
- Postal Telegraph Cable Co. v. AdamsSupreme Court of the United States · 1895
10 more not listed; retrieve them via the Exa API.
3Cited by123 opinions
- Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal.Supreme Court of the United States · 1981
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Spector Motor Service, Inc. v. WalshCourt of Appeals for the Second Circuit · 1944
118 more not listed; retrieve them via the Exa API.