The Oyez Project: Economic Activity Issues - State Tax Decisions

Allegheny Pittsburgh Coal v. Webster County - Opinion Announcement

Wed, 18 Jan 1989 12:00:00 -0500

No details yet.

Allied-Signal, Inc., As Successor-In-Interest To Bendix Corp. v. Director, Division Of Taxation - Opinion Announcement

Mon, 15 Jun 1992 12:00:00 -0500

No details yet.

Arkansas Writers' Project, Inc. v. Ragland - Opinion Announcement

Wed, 22 Apr 1987 12:00:00 -0500

No details yet.

Associated Industries of Missouri v. Lohman - Opinion Announcement

Mon, 23 May 1994 12:00:00 -0500

Does Missouri's use tax violate the Commerce Clause by discriminating against interstate commerce in those localities where the use tax exceeds the local sales tax?

Barclays Bank Plc v. Franchise Tax Board Of California - Opinion Announcement

Mon, 20 Jun 1994 12:00:00 -0500

1) Does a state violate the Due Process Clause by accepting "reasonable approximations" of financial data?

2) By requiring multinational corporations to provide exhaustive financial information to calculate taxes, does a State impose a disproportionately large compliance burden upon the corporation and thereby violate the anti-discrimination requirement of the Commerce Clause?

Boston Stock Exchange v. State Tax Comm'n - Opinion Announcement

Wed, 12 Jan 1977 12:00:00 -0500

No details yet.

Burlington No. R. Co. v. Okla. Tax Comm'n - Opinion Announcement

Tue, 28 Apr 1987 12:00:00 -0500

No details yet.

Chemical Waste Management, Inc. v. Hunt, Governor Of Alabama - Opinion Announcement

Mon, 01 Jun 1992 12:00:00 -0500

No details yet.

Complete Auto Transit Inc. v. Brady - Opinion Announcement

Mon, 07 Mar 1977 12:00:00 -0500

Did the Mississippi tax violate the Commerce Clause because it placed a burden on an activity associated with interstate commerce?

Container Corp. v. Franchise Tax Bd. - Opinion Announcement

Mon, 27 Jun 1983 12:00:00 -0500

No details yet.

Department Of Revenue Of Oregon v. Acf Industries, Inc. - Opinion Announcement

Mon, 24 Jan 1994 12:00:00 -0500

No details yet.

First Federal S. & L. v. Massachusetts Tax Comm'n - Opinion Announcement

Thu, 15 Jun 1978 12:00:00 -0500

No details yet.

Ford Motor Credit Co. v. Department Of Revenue, Florida - Opinion Announcement

Mon, 20 May 1991 12:00:00 -0500

No details yet.

Fulton Corporation v. Faulkner - Opinion Announcement

Wed, 21 Feb 1996 12:00:00 -0500

Does North Carolina's "intangibles tax" on a fraction of the value of corporate stock owned by North Carolina residents inversely proportional to the corporation's exposure to the State's income tax violate the Federal Commerce Clause?

Goldberg v. Sweet - Opinion Announcement

Tue, 10 Jan 1989 12:00:00 -0500

No details yet.

Hunt-Wesson, Inc. v. Franchise Tax Board of California - Opinion Announcement

Tue, 22 Feb 2000 12:00:00 -0500

Does California's exception to its interest expense deduction, which it measures by the amount of nonunitary dividend and interest income that a nondomiciliary corporation has received, violate the Due Process and Commerce Clauses?

Itel Containers International Corp. v. Huddleston, Commissioner Of Revenue Of Tennessee - Opinion Announcement

Tue, 23 Feb 1993 12:00:00 -0500

No details yet.

Jefferson County v. Acker - Opinion Announcement

Mon, 21 Jun 1999 12:00:00 -0500

May Jefferson County impose a "license or privilege tax" upon two U.S. District Judges? Was the dispute properly transferred to the federal district court under the federal officer removal statute? Does the Tax Injunction Act deprive the district court of jurisdiction to adjudicate the matter?

Kraft General Foods, Inc. v. Iowa Department Of Revenue And Finance - Opinion Announcement

Thu, 18 Jun 1992 12:00:00 -0500

No details yet.

Memphis Bank & Trust Co. v. Garner - Opinion Announcement

Mon, 24 Jan 1983 12:00:00 -0500

No details yet.

Michelin Tire Corporation v. Wages - Opinion Announcement

Wed, 14 Jan 1976 12:00:00 -0500

Did the Gwinnett County tax violate the Import-Export Clause by taxing goods that maintained the character of imports?

Minn. Star & Trib. Co. v. MN Comm. of Rev. - Opinion Announcement

Tue, 29 Mar 1983 12:00:00 -0500

Did the taxing scheme enacted by the Minnesota legislature violate the freedom of press guaranteed by the First Amendment?

Missouri Director of Revenue v. CoBank ACB - Opinion Announcement

Tue, 20 Feb 2001 12:00:00 -0500

Is the National Bank for Cooperatives, which Congress has designated as a federally chartered instrumentality of the United States, exempt from state income taxation?

Moorman Mfg. Co. v. Bair - Opinion Announcement

Thu, 15 Jun 1978 12:00:00 -0500

No details yet.

National Geographic v. Cal. Equalization Bd. - Opinion Announcement

Mon, 04 Apr 1977 12:00:00 -0500

No details yet.

Nordlinger v. Hahn - Opinion Announcement

Thu, 18 Jun 1992 12:00:00 -0500

Does Article XIIIA's "acquisition value provision," which created a dramatic disparity in the property taxes paid by long-term property owners as compared with new property owners, violate the Fourteenth Amendment's Equal Protection Clause by discriminating against new property owners?

Oklahoma Tax Commission v. Jefferson Lines, Inc. - Opinion Announcement

Mon, 03 Apr 1995 12:00:00 -0500

No details yet.

Oregon Waste Systems, Inc. v. Department Of Environmental Quality Of The State Of Oregon - Opinion Announcement

Mon, 04 Apr 1994 12:00:00 -0500

No details yet.

Quill Corp. v. North Dakota, By And Through Its Tax Commissioner, Heitkamp - Opinion Announcement

Tue, 26 May 1992 12:00:00 -0500

No details yet.

R. J. Reynolds Tobacco Co. v. Durham County - Opinion Announcement

Tue, 09 Dec 1986 12:00:00 -0500

No details yet.

Reich v. Collins, Revenue Commissioner Of Georgia - Opinion Announcement

Tue, 06 Dec 1994 12:00:00 -0500

No details yet.

South Central Bell Telephone v. Alabama - Opinion Announcement

Tue, 23 Mar 1999 12:00:00 -0500

Does Alabama's franchise tax discriminates against interstate commerce, in violation of the Commerce Clause? Did the Alabama Supreme Court's refusal to permit the South Central Bell Telephone Company and others to raise their constitutional claims because of res judicata deprive them of the due process of law guaranteed by the Fourteenth Amendment?

Trinova Corp. v. Michigan Dept. Of Treasury - Opinion Announcement

Tue, 19 Feb 1991 12:00:00 -0500

No details yet.

Washington Rev. Dept. v. Stevedoring Assn. - Opinion Announcement

Wed, 26 Apr 1978 12:00:00 -0500

No details yet.

Washington v. United States - Opinion Announcement

Tue, 29 Mar 1983 12:00:00 -0500

No details yet.

Western Air Lines v. Board Of Equalization - Opinion Announcement

Tue, 24 Feb 1987 12:00:00 -0500

No details yet.

Wisconsin Department Of Revenue v. William Wrigley, Jr., Co. - Opinion Announcement

Fri, 19 Jun 1992 12:00:00 -0500

No details yet.