Legal Opinion
Tad Screen Advertising, Inc. v. Oklahoma Tax Commission
Court of Appeals for the Tenth Circuit
Decided March 9, 1942No. 2401PublishedCited by 9 opinions
1Opinion of the Court
PHILLIPS, Circuit Judge.
The question presented on this appeal is whether certain excise taxes laid on Tad Screen Advertising, Inc.,1 under the Oklahoma Consumers and Users Tax Act, 68 O.S.1941 § 1231 et seq., infringed the commerce clause of the Federal Constitution, art. 1, § 8, cl. 3.2
Tad is a corporation organized under the laws of Delaware and is duly authorized to transact business in the states of Oklahoma and Texas. Its home office and manufacturing plant are located in Dallas, Texas, and it does not maintain an office or place of business in Oklahoma.
Tad is engaged in the business of…
2Cases cited19 opinions
- Binderup v. Pathe Exchange, Inc.Supreme Court of the United States · 1923
- Brown v. HoustonSupreme Court of the United States · 1885
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- J. D. Adams Manufacturing Co. v. StorenSupreme Court of the United States · 1938
- Gwin, White & Prince, Inc. v. HennefordSupreme Court of the United States · 1939
14 more not listed; retrieve them via the Exa API.
3Cited by9 opinions
- Gross Income Tax Division v. Fort Pitt Bridge WorksIndiana Supreme Court · 1949
- Competitive Edge, Inc. v. Tony Moore Buick-GMC, Inc.Court of Civil Appeals of Alabama · 1986
- State Ex Rel. Oklahoma Tax Commission v. H. D. Lee Co.Supreme Court of Kansas · 1953
- United Artists Corp. v. Board of Censors of MemphisTennessee Supreme Court · 1949
- Liberty Steel Co. v. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1976
4 more not listed; retrieve them via the Exa API.