Legal Opinion
Mapco, Inc. v. Grunder
District Court, N.D. Ohio
Decided March 21, 1979No. C78-295PublishedCited by 6 opinions
1Opinion of the Court
MEMORANDUM AND ORDER
WILLIAM K. THOMAS, District Judge.
Plaintiff Mapco, Inc. has brought this action under 28 U.S.C. § 1331 1 to challenge the validity of the Coal Use Tax of Ohio (the act), O.R.C. §§ 5751.01~.99, under the commerce clause of the United States Constitution, Article I, § 8(3). 2 Mapco seeks a declaratory judgment under 28 U.S.C. §§ 2201 and 2202 that the Coal Use Tax is unconstitutional and a permanent injunction against the enforcement of the act by the defendant Ohio Department of Taxation, its district director (Mr. Jack Grunder), and Ohio’s Tax Commissioner (Mr. Edgar…
2Cases cited26 opinions
- Warth v. SeldinSupreme Court of the United States · 1975
- Baker v. CarrSupreme Court of the United States · 1962
- Flast v. CohenSupreme Court of the United States · 1968
- Association of Data Processing Service Organizations, Inc. v. CampSupreme Court of the United States · 1970
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
21 more not listed; retrieve them via the Exa API.
3Cited by6 opinions
- Alliance for Clean Coal, a Virginia Not-For-Profit Corporation v. Dan Miller, Richard Kolhauser, William M. DicksonCourt of Appeals for the Seventh Circuit · 1995
- Div. of Alcoholic Bev. v. McKesson Corp.Supreme Court of Florida · 1988
- Alliance for Clean Coal, a Virginia Not-For-Profit Corporation v. Dan Miller, Richard Kolhauser, William M. DicksonCourt of Appeals for the Seventh Circuit · 1995
- DIRECTV, Inc. v. LevinOhio Supreme Court · 2010
- DIRECTV, Inc. v. LevinOhio Supreme Court · 2010
1 more not listed; retrieve them via the Exa API.