Legal Opinion
Westinghouse Electric Corp. v. Tully
Supreme Court of the United States
Decided April 24, 1984No. 81-2394PublishedCited by 131 opinions
1Opinion of the CourtJustice Blackmun
In this case, we are confronted with the question of the constitutionality of a franchise tax credit afforded by the State of New York to certain income of Domestic International Sales Corporations.
H
The tax credit in issue was enacted as part of the New York Legislature’s response to additions to and changes in the United States Internal Revenue Code of 1954 effectuated by the Revenue Act of 1971, Pub. L. 92-178, §§501-507, 85 Stat. 535. In an effort to “provide tax incentives for U. S. firms to increase their exports,” H. R. Rep. No. 92-533, p. 9 (1971); S. Rep. No. 92-437, p. 12 (1971),…
2Cases cited20 opinions
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Toomer v. WitsellSupreme Court of the United States · 1948
- 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
15 more not listed; retrieve them via the Exa API.
3Cited by131 opinions
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- Camps Newfound/Owatonna, Inc. v. Town of HarrisonSupreme Court of the United States · 1997
- West Lynn Creamery, Inc. v. HealySupreme Court of the United States · 1994
- American Trucking Assns., Inc. v. ScheinerSupreme Court of the United States · 1987
- Chemical Waste Management, Inc. v. HuntSupreme Court of the United States · 1992
126 more not listed; retrieve them via the Exa API.