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Constitutional Law-Taxation-Gross Receipts Taxes In Relation To Interstate Commerce-Freeman V. Hewit, Irving Slifkin S.Ed.
Constitutional Law-Taxation-Gross Receipts Taxes In Relation To Interstate Commerce-Freeman V. Hewit, Irving Slifkin S.Ed.
Michigan Law Review
The scope of state taxation of interstate commerce has been redefined in two recent Supreme Court cases involving the application of state gross receipts taxes. In Freeman v. Hewit and Joseph v. Carter and Weekes Stevedoring Co., the Court discarded the cumulative burdens test, which for the past eight years had served as the basis for determining the extent of state taxation of interstate commerce, and readopted the direct and indirect burden test.
Indiana Gross Income Tax And The Commerce Clause
Indiana Gross Income Tax And The Commerce Clause
Indiana Law Journal
Notes and Comments: Constitutional Law