Legal Opinion
J. D. Adams Manufacturing Co. v. Storen
Supreme Court of the United States
Decided May 16, 1938No. 641PublishedCited by 254 opinions
1Opinion of the CourtJustice Roberts
In this case we are called upon to determine whether the Indiana Gross lncome Tax Act of 19331 as construed and applied burdens interstate commerce and impairs the obligation of contract in contravention of Article I, §§ 8 and 10 of the Constitution of the United States.
Section 1 declares that the -phrase “gross income” as used in the Act means, inter alia, gross receipts derived from trades, businesses, or commerce, and receipts from investment of capital, including interest. Section 2 imposes a tax ascertained by the application of specified rates to the gross income - of every resident of…
2Cases cited30 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Philadelphia & Southern Steamship Co. v. PennsylvaniaSupreme Court of the United States · 1887
- UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al.Supreme Court of the United States · 1932
- United States Glue Co. v. Town of Oak CreekSupreme Court of the United States · 1918
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3Cited by254 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Prudential Insurance v. BenjaminSupreme Court of the United States · 1946
- Freeman v. HewitSupreme Court of the United States · 1947
249 more not listed; retrieve them via the Exa API.