Legal Opinion
Southern Pacific Co. v. Gallagher
Supreme Court of the United States
Decided January 30, 1939No. 212PublishedCited by 199 opinions
1Opinion of the CourtJustice Reed
The California Use Tax Act of 19351 is assailed as vio-lative of the commerce clause and the Fourteenth Amendment, when imposed upon tangible personal property, bought outside of the state by the Southern Pacific Company, an interstate railroad, and installed on importation, or kept available for use, as a part of its transportation facilities.
The attack comes by means of a bill of the Southern Pacific Company seeking, before a three-judge district court,2 an interlocutory and final injunction against the State Board of Equalization of California, its members and the Attorney General of the…
2Cases cited40 opinions
- Robbins v. Shelby County Taxing DistrictSupreme Court of the United States · 1887
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Leloup v. Port of MobileSupreme Court of the United States · 1888
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3Cited by199 opinions
- Barrows v. JacksonSupreme Court of the United States · 1953
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Nippert v. City of RichmondSupreme Court of the United States · 1946
- Department of Revenue v. Ass'n of Washington Stevedoring CompaniesSupreme Court of the United States · 1978
194 more not listed; retrieve them via the Exa API.