Legal Opinion
Norfolk & Western Railway Co. v. Missouri State Tax Commission
Supreme Court of the United States
Decided March 11, 1968No. 324PublishedCited by 156 opinions
1Opinion of the CourtJustice Fortas
This case brings before us, once again, troublesome problems arising from state taxation of an interstate commercial enterprise. At issue is a tax assessment pursuant to a Missouri statute specifying the manner in which railroad rolling stock is to be assessed for the State’s ad valorem tax on that property.1
In 1964 the Norfolk & Western Railway Co. (N & W), a Virginia corporation with interstate rail operations, leased all of the property of appellant Wabash Railroad Company. The Wabash owned substantial fixed property and rolling stock, and did substantial business in Missouri as well as in…
2Cases cited21 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Pullman's Palace Car Co. v. PennsylvaniaSupreme Court of the United States · 1891
- Butler Bros. v. McColgan, Franchise Tax CommissionerSupreme Court of the United States · 1942
- Nashville, Chattanooga & St. Louis Railway v. BrowningSupreme Court of the United States · 1940
- Pittsburgh, Cincinnati, Chicago & St. Louis Railway Co. v. BackusSupreme Court of the United States · 1894
16 more not listed; retrieve them via the Exa API.
3Cited by156 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Dana Leigh Thompson v. County of Franklin, William A. Hughes, Treasurer of Franklin CountyCourt of Appeals for the Second Circuit · 1994
151 more not listed; retrieve them via the Exa API.