Legal Opinion
Butler Bros. v. McColgan, Franchise Tax Commissioner
Supreme Court of the United States
Decided March 2, 1942No. 283PublishedCited by 298 opinions
1Opinion of the CourtJustice Douglas
This is an appeal (Judicial Code § 237 (a), 28 U. S. C. § 344 (a)) from a final judgment of the Supreme Court of California sustaining the validity of a statute of California against the claim that as construed and applied to appellant it violated the Fourteenth Amendment. 17 Cal. 2d 664, 111 P. 2d 334. The statute in question is the Bank and Corporation Franchise Tax Act. 2 Gen. L., Act 8488, p. 3851; Stat. 1929, p. 19; amended, Stat. 1931, p. 2226; Stat. 1935, p. 965. Sec. 4 (3) of that Act provides for an annual corporate franchise tax payable by a corporation doing business within the…
2Cases cited9 opinions
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. MaxwellSupreme Court of the United States · 1931
- Underwood Typewriter Co. v. ChamberlainSupreme Court of the United States · 1920
- Adams Express Co. v. Ohio State AuditorSupreme Court of the United States · 1897
- Great Atlantic & Pacific Tea Co. v. GrosjeanSupreme Court of the United States · 1937
- Bass, Ratcliff & Gretton, Ltd. v. State Tax CommissionSupreme Court of the United States · 1924
4 more not listed; retrieve them via the Exa API.
3Cited by298 opinions
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Spector Motor Service, Inc. v. O'ConnorSupreme Court of the United States · 1951
- Exxon Corp. v. Department of Revenue of Wis.Supreme Court of the United States · 1980
- Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of TaxationSupreme Court of the United States · 1992
293 more not listed; retrieve them via the Exa API.