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Constitutional Law - Commerce Clause - Power Of States To Levy Net Income Tax On Businesses Engaged In Soley Interstate Commerce, John C. Peters S.Ed.
Constitutional Law - Commerce Clause - Power Of States To Levy Net Income Tax On Businesses Engaged In Soley Interstate Commerce, John C. Peters S.Ed.
Michigan Law Review
Appellant, an Iowa corporation, maintained a sales office in Minnesota and employed salesmen who solicited orders from dealers within that state, though all of its sales contracts were made at the corporation's home office in Iowa. In accordance with a Minnesota statute, a state net income tax, fairly apportioned to the state's share of the corporation's interstate business, was levied upon appellant. In a suit brought by the state to collect this tax, appellant contended that the statute as applied violated the commerce and due process clauses of the Federal Constitution because it taxed the net proceeds of a business …
Constitutional Law--Interstate Commerce--State Control Of Interstate Activities, J. F. W. Jr.
Constitutional Law--Interstate Commerce--State Control Of Interstate Activities, J. F. W. Jr.
West Virginia Law Review
No abstract provided.
Pre-Emption Of State Regulation And Constitutional Exclusion - Regulation Of "Elevation" In Interstate Commerce - Public Service Commission V. Western Maryland Railway Company, Robert E. Powell
Maryland Law Review
No abstract provided.