Legal Opinion
Railway Express Agency, Inc. v. Commonwealth
Supreme Court of Virginia
Decided March 9, 1953No. Record 4036, 4037PublishedCited by 6 opinions
The opinion states the case.
1Opinion of the CourtSmith, J.
The appellant, Railway Express Agency, Incorporated, filed two applications with the State Corporation Commission seeking the correction of assessments of State taxes made against it by the Commission and the refund of taxes paid for 1950 of $70,665.68 and for 1951 of $66,454.71, which taxes were measured by gross receipts from business done in Virginia under the provisions of Code, § 58-547 1 . The applications were made on the ground that the assessments were invalid, because they constituted a burden on interstate commerce in violation of the Commerce Clause of the Federal Constitution,…
2Cases cited7 opinions
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Railway Express Agency, Inc. v. VirginiaSupreme Court of the United States · 1931
- City of Richmond v. CommonwealthSupreme Court of Virginia · 1948
2 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Railway Express Agency, Inc. v. CommonwealthSupreme Court of Virginia · 1955
- Railway Express Agency, Inc. v. CommonwealthSupreme Court of Virginia · 1954
- Railway Express Agency, Inc. v. CommonwealthSupreme Court of Virginia · 1957
- Railway Express Agency, Inc. v. CommonwealthSupreme Court of Virginia · 1955
- Railway Express Agency, Inc. v. VirginiaSupreme Court of the United States · 1954
1 more not listed; retrieve them via the Exa API.