Citation network
Commonwealth Edison Co. Vs. Montana
Cites for this judgment
- US Supreme Court
- Jul 02, 1981
Citation network · 7-day free trial
Brief every cited case in minutes
Open an 18-section AI Brief on any citation below, ask scoped follow-ups, and find related precedents with Semantic Search. Full trial - no card required.
- 18-section brief - facts, issues, ratio, relief
- Ask this case - answers cite the judgment
- Semantic search - find precedents by meaning
- Research drawer - sections, cites, related cases
No card required · credentials emailed · Log in if you already have an account
- Relied / Followed
- Relied / Followed
-
U.S. 609 (1981) U.S. Supreme Court Commonwealth Edison Co. v. MontanaSearch
-
U.S. 609 (1981) Commonwealth Edison Co. v. MontanaSearch
-
is imposed on goods prior to their entry into the stream of interstate commerce. Any contrary statements in Heisler v. ThomasSearch
-
its progeny are disapproved. The Montana tax must be evaluated under the test set forth in Complete Auto Transit, Inc. v. BradySearch
-
and if, as was held in Mid-Northern Oil Co. v. WalkerSearch
-
Brief any citation in this list with AI Studio
-
Page 453 U. S. 614 commerce. In this regard, the Montana court relied on this Court's decisions in Heisler v. ThomasSearch
-
Colliery Co., 260 U. S. 245 (1922), Oliver Iron Mining Co. v. LordSearch
-
U. S. 172 (1923), and Hope Natural Gas Co. v. HallSearch
-
law, that the tax survives scrutiny under the four-part test articulated by this Court in Complete Auto Transit, Inc. v. BradySearch
-
States from imposing any direct taxes on interstate commerce. Page 453 U. S. 615 See, e.g., Helson Randolph v. KentuckySearch
-
or intrastate activity. See Hunt v. WashingtonSearch
-
Pike v. BruceSearch
-
notion that state taxes levied on interstate commerce are per se invalid. See, e.g., Washington Revenue Dept. v. AssociationSearch
-
Mobil Oil Corp. v. CommissionerSearch
-
of Taxes, 445 U. S. 425 , 445 U. S. 443 (1980). See Moorman Mfg. Co. v. BairSearch
-
Washington Revenue Dept. v. AssociationSearch
-
Michigan-Wisconsin Pipe Line Co. v. CalvertSearch
-
Joseph v. CarterSearch
-
Puget Sound Stevedoring Co. v. StateSearch
-
Tax Comm'n, 302 U. S. 90 (1937), both overruled in Washington Revenue Dept. v. AssociationSearch
-
affect interstate commerce, and this effect is the proper focus of Commerce Clause inquiry. See Mobil Oil Corp. v. CommissionerSearch
-
Western Live Stock v. BureauSearch
-
U. S. 250 , 303 U. S. 254 (1938), quoting Postal Telegraph, Cable Page 453 U. S. 617 Co. v. RichmondSearch
-
cases. See, e.g., Maryland v. LouisianaSearch
-
Boston Stock Exchange v. StateSearch
-
Philadelphia v. NewSearch
-
E. Dilworth Co., 322 U. S. 327 , 322 U. S. 330 (1944). See Hunt v. WashingtonSearch
-
Under such a regime, the borders between the States are essentially irrelevant. As the Court stated in West v. KansasSearch
-
See Boston Stock Exchange v. StateSearch
-
right to control in this fashion the terms of resource development and depletion in a sister State. Cf. Philadelphia v. NewSearch
-
Airport Authority Dist. v. DeltaSearch
-
Clark v. PaulSearch
-
Pittsburgh v. AlcoSearch
-
Magnano Co. v. HamiltonSearch
-
Alaska Fish Salting & By-Products Co. v. SmithSearch
-
Carmichael v. SouthernSearch
-
U. S. 495 , 301 U. S. 521 -523 (1937) (citations and footnote omitted). See St. Louis & S.W. R. Co. v. NattinSearch
-
Ott v. MississippiSearch
-
U. S. 100 , 421 U. S. 108 (1975), quoting Western live Stock v. BureauSearch
-
Exxon Corp. v. WisconsinSearch
AI Brief on cited cases - 7-day free trial