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Sales Taxes, Interstate Trade Barriers, And Congress: The Gulf Oil Case, M. R. Schlesinger

Michigan Law Review

The capacity of the federal government to deal with the increasingly irritating problem of interstate trade barriers is an important question high-lighted by the recent Supreme Court decision in McGoldrick v. Gulf Oil Corp. The Court there decided that in view of the superior federal authority over foreign commerce Congress could validly prohibit an otherwise legal city sales tax on imported petroleum manufactured into fuel oil and sold for use on foreign-bound ships.