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Central R. Co. Vs. Pennsylvania
Cites for this judgment
- US Supreme Court
- Jun 25, 1962
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U.S. 607 (1962) U.S. Supreme Court Central R. Co. v. PennsylvaniaSearch
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U.S. 607 (1962) Central Railroad Company of Pennsylvania v. PennsylvaniaSearch
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E.g., Standard Oil Co. v. PeckSearch
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The state courts relied primarily on this Court's decision in New York Central & H. R.R. Co. v. MillerSearch
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Johnson Oil Refining Co. v. OklahomaSearch
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to the fraction of the tax year which the property spends within the State's borders. Union Refrigerator Transit Co. v. KentuckySearch
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the owner's domicile of tangible personal property permanently located in some other State. Northwest Airlines, Inc. v. MinnesotaSearch
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Brief any citation in this list with AI Studio
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has been established elsewhere may be taxed to its full value by the owner's domicile. See New York Central R. Co. v. MillerSearch
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Southern Pacific Co. v. KentuckySearch
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which due process demands as a prerequisite for taxation. See Ott v. MississippiSearch
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domicile to prove that the same property may be similarly taxed in another jurisdiction. Cf. Dixie Ohio Express Co. v. StateSearch
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n, 306 U. S. 72 . The controlling question here is, therefore, the same as it was in Standard Oil Co. v. PeckSearch
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s imposition of an apportioned ad valorem tax on the value of the appellant's fleet of freight cars. Marye v. BaltimoreSearch
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Braniff Airways, Inc. v. NebraskaSearch
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traffic flowed could impose a property tax measured by some fair apportioning formula. Cf. Braniff Airways, Inc. v. NebraskaSearch
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tax at full value on property that could thus be Page 370 U. S. 615 taxed elsewhere. Standard Oil Co. v. PeckSearch
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prescribed routes and schedules in its course through the nondomiciliary State. In American Refrigerator Transit Co. v. HallSearch
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our cases to exclude Pennsylvania from taxing such cars to their full value. Neither Union Refrigerator Transit Co. v. KentuckySearch
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supra, nor Standard Oil Co. v. PeckSearch
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escape this kind of taxation entirely. As we have shown, there is nothing to the contrary in Standard Oil Co. v. PeckSearch
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would be reasonable, and could not be held to violate the Equal Protection Clause. Cf. Allied Stores of Ohio, Inc. v. BowersSearch
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Stebbins v. RileySearch
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but it has been construed by the Pennsylvania courts as being the equivalent of a property tax. Pennsylvania v. StandardSearch
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Pennsylvania v. UnionSearch
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corporation in its operations in another State and permanently located there is not subject to this tax. Pennsylvania v. AmericanSearch
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Pennsylvania v. DelawareSearch
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Delaware, L. & W. R. Co. v. PennsylvaniaSearch
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E.g., Southern Pac. Co. v. KentuckySearch
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Ott v. MississippiSearch
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The record in Standard Oil Co. v. PeckSearch
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Gwin, White & Prince, Inc. v. HennefordSearch
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U. S. 307 , 304 U. S. 316 . See also Northwest Airlines v. MinnesotaSearch
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Cf. Morgan v. VirginiaSearch
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Hays v. PacificSearch
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Northern Central Railroad Co. v. JacksonSearch
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See, e.g., 78 U. S. Louis v. WigginsSearch
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Gloucester Ferry Co. v. PennsylvaniaSearch
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U.S. Supreme Court Central R. Co. v. PennsylvaniaSearch
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Central Railroad Company of Pennsylvania v. PennsylvaniaSearch
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New York Central & H. R.R. Co. v. MillerSearch
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State. Northwest Airlines, Inc. v. MinnesotaSearch
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See New York Central R. Co. v. MillerSearch
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