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Full-Text Articles in Tax Law
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 …
The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke
The Commerce Clause, And Taxation Of Gross Receipts And Of "Intangible Property.", Frederick H. Cooke
Michigan Law Review
The decision in Galveston, Harrisburg &c. Ry. Co. v. Texas curiously, perhaps even painfully, illustrates the confusion that has resulted from the establishment by the Supreme Court of what seem to me to be incompatible rules of taxation. As is well understood, the commerce clause of the Federal Constitution imposes certain restrictions upon action under the authority of a State. That is to say, it is a general rule that has been frequently applied, that no restriction by way of prohibition or otherwise may be validly imposed under the authority of a State upon transportation within the scope of the …