Legal Opinion

M & M Transp. Co. v. City of New York

Court of Appeals for the Second Circuit

Decided December 26, 1950No. 21833_1PublishedCited by 7 opinions

1Opinion of the Court

L. HAND, Chief Judge.

The plaintiff sued the City of New York to enjoin the collection of taxes, which it alleged had been unlawfully levied; the City moved for a summary judgment dismissing the complaint; the judge dismissed the complaint on the merits, and the plaintiff has appealed. It is a foreign corporation, a common carrier doing a trucking business between Boston and New York^ but no part of the business consists of carrying between points within the State of New York. It alleges that the taxes in question were unconstitutional because they were laid upon interstate commerce; but we do…

2Cases cited8 opinions

  1. McNutt v. General Motors Acceptance Corp.Supreme Court of the United States · 1936
  2. Healy v. RattaSupreme Court of the United States · 1934
  3. Mississippi & Missouri Railroad v. WardSupreme Court of the United States · 1863
  4. Glenwood Light & Water Co. v. Mutual Light, Heat & Power Co.Supreme Court of the United States · 1915
  5. Food Fair Stores, Inc. v. Food Fair, Inc.Court of Appeals for the First Circuit · 1949

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3Cited by7 opinions

  1. Donald H. Jacobs, Doing Business as the Jacobs Instrument Company v. J. Millard Tawes, Comptroller of the Treasury, State of MarylandCourt of Appeals for the Fourth Circuit · 1957
  2. M. J. Alfonso v. Hillsborough County Aviation Authority and Najeeb Halaby, Administrator of the Federal Aviation AgencyCourt of Appeals for the Fifth Circuit · 1962
  3. Davenport v. Procter & Gamble Manufacturing CompanyCourt of Appeals for the Second Circuit · 1957
  4. Davenport v. Procter & Gamble Manufacturing Co.Court of Appeals for the Second Circuit · 1957
  5. Glover v. Midland Mortgage Co. of Oklahoma, Inc.District Court, N.D. Alabama · 1998

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