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Cheney Bros. Co. Vs. Massachusetts
Cites for this judgment
- US Supreme Court
- Mar 04, 1918
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U.S. 147 (1918) U.S. Supreme Court Cheney Bros. Co. v. MassachusettsSearch
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U.S. 147 (1918) Cheney Brothers Company v. MassachusettsSearch
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valid, as applied to corporations doing local as well as interstate business, upon the authority of Baltic Mining Co. v. MassachusettsSearch
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U. S. 68 . International Paper Co. v. MassachusettsSearch
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in the tax bearing on domestic corporations would not deny it the equal protection of the laws. Southern Ry. Co. v. GreeneSearch
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and, in that respect, the case is like Baltic Mining Co. v. MassachusettsSearch
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U. S. 68 , and unlike International Paper Co. v. MassachusettsSearch
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ante, 246 U. S. 135 . Whether in other respects it is like Baltic Mining Co. v. MassachusettsSearch
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they are among the means by which that business is carried on, and share its immunity from state taxation. McCall v. CaliforniaSearch
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Norfolk & Western R. Co. v. PennsylvaniaSearch
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Rogers v. ArkansasSearch
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of business local to Massachusetts, and affords no basis for an excise tax in that state. International Text Book Co. v. PiggSearch
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be judged by what it is, rather than by its influence on another business. See Delaware, Lackawanna & Western R. Co. v. YurkonisSearch
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as defined in the statute of 1909, it is denied the equal protection of the laws, and it relies on Southern Ry. Co. v. GreeneSearch
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Kansas City, Memphis & Birmingham R. Co. v. StilesSearch
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as it stood in 1913, which was before the maximum limit was removed, it follows from our decision in Baltic Mining Co. v. MassachusettsSearch
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U.S. Supreme Court Cheney Bros. Co. v. MassachusettsSearch
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Cheney Brothers Company v. MassachusettsSearch
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of Baltic Mining Co. v. MassachusettsSearch
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Southern Ry. Co. v. GreeneSearch
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McCall v. CaliforniaSearch
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International Text Book Co. v. PiggSearch
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See Delaware, Lackawanna & Western R. Co. v. YurkonisSearch
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