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Fulton Corp. Vs. Faulkner

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  • US Supreme Court
  • Oct 31, 1995

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  1. Associated Industries of Mo. Vs. Lohman US Supreme Court · Mar 28, 1994
  2. Chemical Waste Management, Inc. Vs. Hunt US Supreme Court · Jun 01, 1992
  3. Postal Telegraph Cable Co. Vs. Adams US Supreme Court · Jan 21, 1895
  4. Complete Auto Transit, Inc. Vs. Brady US Supreme Court · Mar 07, 1977
  5. Armco, Inc. Vs. Hardesty US Supreme Court · Jun 12, 1984
  6. Darnell Vs. Indiana US Supreme Court · Dec 23, 1912
  7. Powell Vs. Mccormack US Supreme Court · Jun 16, 1969
  8. Commonwealth Edison Co. Vs. Montana US Supreme Court · Jul 02, 1981
  9. U.S. 325 (1995) October Term, 1995 Syllabus Fulton Corp. V. Faulkner
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  10. Appeals, the North Carolina Supreme Court found that the State's scheme imposed a valid compensatory tax under Darnell v. Indiana
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  11. Oregon Waste Systems, Inc. v. Department
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  12. tax must serve some purpose for which the State may otherwise impose a burden on interstate commerce. See Maryland v. Louisiana
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  13. the compensating tax is to enable in-state and outof-state businesses to compete on a footing of equality. Henneford v. Silas
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  14. basis standard generally employed under the Equal Protection Clause. In that respect, Darnell, along with Kidd v. Alabama
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  15. the tax years at issue in this litigation. This case accordingly remains a justiciable controversy. See, e. g., Powell v. McCormack
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  16. s Court of Appeals reversed, holding that the taxable percentage deduction violated the Commerce Clause. Fulton Corp. v. Justus
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  17. at 499-501, 430 S. E. 2d, at 498-499. Finally, the Court of Appeals distinguished this Court's decision in Darnell v. Indiana
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  18. S. E. 2d, at 501-502. Both parties appealed to the Supreme Court of North Carolina, which reversed. Fulton Corp. v. Justus
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  19. state regulatory powers, as well as an affirmative grant of congressional authority. See, e. g., Oklahoma Tax Comm'n v. Jefferson
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  20. designed to benefit instate economic interests by burdening out-of-state competitors.''' Associated Industries of Mo. v. Lohman
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  21. U. S. 641 ,647 (1994) (quoting New Energy Co. of Ind. v. Limbach
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  22. of Environmental Quality of Ore., 511 U. S. 93 , 99 (1994) (quoting Hughes v. Oklahoma
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  23. With respect to state taxation, one element of the protocol summarized in Complete Auto Transit, Inc. v. Brady
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  24. U. S. 334, 342 (1992) (quoting Armco Inc. v. Hardesty
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  25. see also Boston Stock Exchange v. State
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  26. see also Philadelphia v. New
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  27. by imposing a similar burden on interstate commerce. We have also described taxes 332 Thus, in Henneford v. Silas
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  28. Id., at 584 (quoting Gregg Dyeing Co. v. Query
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  29. Oregon Waste, supra, at 103 (quoting Maryland v. Louisiana
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  30. of taxes on intrastate commerce. See, e. g., Railway Express Agency, Inc. v. Virginia
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  31. Ibid. (quoting Armco Inc. v. Hardesty
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  32. defense to a charge of discriminatory taxation under the Commerce Clause. See, e. g., Associated Industries of Mo. v. Lohman
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  33. Maryland v. Louisiana
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  34. that our dormant Commerce Clause jurisprudence has long sought to prevent. Hughes v. Oklahoma
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  35. see also Halliburton Oil Well Cementing Co. v. Reily
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  36. tax must serve some purpose for which the State may otherwise impose a burden on interstate commerce. In Maryland v. Louisiana
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  37. Carolina. But because North Carolina has no general sovereign interest in taxing income earned out of state, Maryland v. Louisiana
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  38. the severance of natural resources from the soil and the use of resources imported from other States, Maryland v. Louisiana
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  39. U. S., at 759, and the manufacturing and wholesaling of tangible goods, Tyler Pipe Industries, Inc. v. Washington
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  40. are complementary. Our analysis has sometimes focused upon other factors, however, see, e. g., Armco Inc. v. Hardesty
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  41. market, the timeframe over which the tax is imposed and evaluated, and so on. See, e. g., Commonwealth Edison Co. v. Montana
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  42. We declined to shoulder any such analysis in Minneapolis Star & Tribune Co. v. Minnesota
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  43. to Unconstitutional State Tax Discrimination, 39 Tax Law- 8The only exception of which we are aware is Hinson v. LoU
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  44. out-of-staters. Indeed, we cited Hinson in support of a similar proposition in Silas Mason. See Henneford v. Silas
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  45. Dean Milk Co. v. Madison
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  46. to show that the requirements of the compensatory tax doctrine are clearly met. Cf. Chemical Waste Management, Inc. v. Hunt
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  47. facial discrimination invokes the strictest scrutiny of any purported legitimate local purpose''') (quoting Hughes v. Oklahoma
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  48. as facially discriminatory under our modern tests. The Secretary argues, however, that our decision in Darnell v. Indiana
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  49. was decided in Kidd v. Alabama
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  50. test, see, e. g., FCC v. Beach
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