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Goldberg Vs. Sweet

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  • US Supreme Court
  • Jan 10, 1989

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65 entries 9 linked 56 unlinked
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  1. Commonwealth Edison Co. Vs. Montana US Supreme Court · Jul 02, 1981
  2. Armco, Inc. Vs. Hardesty US Supreme Court · Jun 12, 1984
  3. Northwest Airlines, Inc. Vs. Minnesota US Supreme Court · May 15, 1944
  4. Complete Auto Transit, Inc. Vs. Brady US Supreme Court · Mar 07, 1977
  5. Michigan-wisconsIn Pipe Line Co. Vs. Calvert US Supreme Court · Feb 08, 1954
  6. Central Greyhound Lines, Inc. Vs. Mealey US Supreme Court · Jun 14, 1948
  7. Bacchus Imports, Ltd. Vs. Dias US Supreme Court · Jun 29, 1984
  8. Moorman Mfg. Co. Vs. Bair US Supreme Court · Jun 15, 1978
  9. Spector Motor Service, Inc. Vs. O'Connor US Supreme Court · Mar 26, 1951
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  10. U.S. 252 (1989) U.S. Supreme Court Goldberg v. Sweet
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  11. U.S. 252 (1989) Goldberg v. Sweet
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  12. Supreme Court reversed, ruling that the tax satisfies the four-pronged test set forth in Complete Auto Transit, Inc. v. Brady
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  13. the exact path of thousands of electronic signals can neither be traced nor recorded. American Trucking Assns., Inc. v. Scheiner
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  14. unconstitutional. It found that Complete Auto Transit, Inc. v. Brady
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  15. Goldberg v. Johnson
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  16. Oct. 21, 1986), App. to Juris. Statement in No. 87-826, p. 24a. The Illinois Supreme Court reversed, Goldberg v. Johnson
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  17. American Trucking Assns., Inc. v. Scheiner
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  18. the gross charge of each telephone call. They interpret our prior cases, specifically Michigan-Wisconsin Pipe Line Co. v. Calvert
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  19. U. S. 157 (1954), Central Greyhound Lines, Inc. v. Mealey
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  20. U. S. 653 (1948), and Western Live Stock v. Bureau
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  21. ensure that each State taxes only its fair share of an interstate transaction. See, e.g., Container Corp. of America v. Franchise
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  22. Moorman Mfg. Co. v. Bair
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  23. same economic effect as a sales tax, it can be based on the gross charge of the telephone call. See, e.g., McGoldrick v. Berwind-White
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  24. D. H. Holmes Co. v. McNamara
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  25. Tyler Pipe Industries, Inc. v. Washington
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  26. telephone call's electronic signals merely pass have a sufficient nexus to tax that call. See United Air Lines, Inc. v. Mahin
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  27. call, by itself, provides a substantial enough nexus for a State to tax a call. See National Bellas Hess, Inc. v. Department
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  28. Together with No. 87-1101, GTE Sprint Communications Corp. v. Sweet
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  29. See United States v. American
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  30. Tel. & Tel. Co., 662 F.Supp. 131 (DC 1982), summarily aff'd sub nom. Maryland v. United
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  31. In Complete Auto Transit, Inc. v. Brady
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  32. U. S. 274 (1977), we overruled Spector Motor Service, Inc. v. O'Connor
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  33. U. S. 609 , 453 U. S. 615 (1981) (quoting Mobil Oil Corp. v. Commissioner
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  34. D. H. Holmes Co. v. McNamara
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  35. Wardair Canada Inc. v. Florida
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  36. Maryland v. Louisiana
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  37. Mobil Oil Corp. v. Commissioner
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  38. Washington Dept. of Revenue v. Association
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  39. the movement of goods or the instrumentalities of interstate transportation. See, e.g., American Trucking Assns., Inc. v. Scheiner
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  40. Japan Line, Ltd. v. County
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  41. Western Live Stock v. Bureau
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  42. Years ago, we considered and rejected certain state taxes on interstate telecommunications. See, e.g., Cooney v. Mountain
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  43. Western Union Tel. Co. v. Pennsylvania
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  44. Ratterman v. Western
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  45. Pensacola Tel. Co. v. Western
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  46. In fact, such a holding is a clear departure from our precedents. See, e.g., Tyler Pipe Industries, Inc. v. Washington
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  47. Boston Stock Exchange v. State
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  48. Illinois has imposed a disproportionate economic burden on the interstate call. See American Trucking Assns., Inc. v. Scheiner
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  49. refused to so characterize the tax, instead concluding that the tax was assessed on interstate commerce. Goldberg v. Johnson
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  50. the internal consistency test to state taxes challenged under the Commerce Clause. See American Trucking Assns., Inc. v. Scheiner
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