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Armco, Inc. Vs. Hardesty

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  • US Supreme Court
  • Jun 12, 1984

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49 entries 4 linked 45 unlinked
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  1. Caban Vs. Mohammed US Supreme Court · Apr 24, 1979
  2. Commonwealth Edison Co. Vs. Montana US Supreme Court · Jul 02, 1981
  3. Complete Auto Transit, Inc. Vs. Brady US Supreme Court · Mar 07, 1977
    Relied / Followed
  4. Spector Motor Service, Inc. Vs. O'Connor US Supreme Court · Mar 26, 1951
  5. U.S. 638 (1984) U.S. Supreme Court Armco, Inc. v. Hardesty
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  6. U.S. 638 (1984) Armco, Inc. v. Hardesty
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  7. on Page 467 U. S. 639 the particular other States in which it operated. Cf. Container Corp. of America v. Franchise
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  8. established that the Commerce Clause, of its own force, protects free trade among the States. Boston Stock Exchange v. State
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  9. Freeman v. Hewit
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  10. is imposed on the sale price. See General Motors Corp. v. Washington
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  11. Columbia Steel Co. v. State
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  12. for the manufacturing tax imposed on its West Virginia competitors. In Maryland v. Louisiana
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  13. higher than that imposed on Armco's competitors in West Virginia. This is not the test. In Container Corp. of America v. Franchise
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  14. a greater extent from services provided by the State than does a transient wholesaler. Cf. Complete Auto Transit, Inc. v. Brady
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  15. The court below relied upon Alaska v. Arctic
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  16. that the gross receipts tax will not apply to the latter makes this clear. The same is true of Caskey Baking Co. v. Virginia
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  17. Department of Revenue of Washington v. Association
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  18. inter alia, a nearly identical challenge to the West Virginia gross receipts tax. Columbia Gas Transmission Corp. v. Rose
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  19. may find it necessary not to follow such a precedent when the issue is given plenary consideration. See, e.g., Caban v. Mohammed
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  20. U. S. 249 , 329 U. S. 256 (1946). The court in Columbia Steel Co. v. State
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  21. language dispositive in invalidating a Washington tax scheme identical to that here. See also Halliburton Oil Well Co. v. Reily
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  22. Halliburton Oil Well Co. v. Reily
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  23. U. S. 64 , 373 U. S. 70 (1963) (footnote omitted). See also Maryland v. Louisiana
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  24. state tax must be examined for practical effect). Examining the State's tax structure as a whole, see Washington v. United
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  25. Virginia has not created a tax granting a direct commercial advantage to local businesses. See Boston Stock Exchange v. State
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  26. to rebut appellant's argument that the State's wholesale tax discriminates against interstate trade. Cf. Washington v. United
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  27. Alaska v. Arctic
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  28. the impact on interstate commerce if other jurisdictions employed the same tax. See Container Corp. of America v. Franchise
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  29. a hypothetical taxing scheme to see if interstate commerce would be unduly burdened. See Standard Pressed Steel Co. v. Washington
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  30. Commonwealth Edison Co. v. Montana
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  31. The Court's analysis also employs a formalism I thought we had generally abandoned in Complete Auto Transit, Inc. v. Brady
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  32. per se rule and the administrative convenience that attended our former holding in Spector Motor Service, Inc. v. O'Connor
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  33. appellant has failed to show that it in fact pays a higher tax than an in-state manufacturer. Cf. General Motors Corp. v. Washington
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  34. U.S. Supreme Court Armco, Inc. v. Hardesty
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  35. Cf. Container Corp. of America v. Franchise
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  36. the States. Boston Stock Exchange v. State
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  37. See General Motors Corp. v. Washington
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  38. In Maryland v. Louisiana
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  39. In Container Corp. of America v. Franchise
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  40. Cf. Complete Auto Transit, Inc. v. Brady
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  41. of Caskey Baking Co. v. Virginia
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  42. Columbia Gas Transmission Corp. v. Rose
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  43. Maryland v. Louisiana
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  44. Washington v. United
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  45. See Boston Stock Exchange v. State
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  46. Cf. Washington v. United
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  47. See Container Corp. of America v. Franchise
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  48. See Standard Pressed Steel Co. v. Washington
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  49. Cf. General Motors Corp. v. Washington
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