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Quaker City Cab Co. Vs. Commonwealth
Cites for this judgment
- US Supreme Court
- May 28, 1928
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U.S. 389 (1928) U.S. Supreme Court Quaker City Cab Co. v. CommonwealthSearch
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U.S. 389 (1928) Quaker City Cab Co. v. CommonwealthSearch
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that natural persons within its jurisdiction have a right to demand under like circumstances. Kentucky Finance Corp'n v. ParamountSearch
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Power Co. v. SaundersSearch
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such a corporation Page 277 U. S. 401 to surrender the protection of the federal Constitution. Power Co. v. SaundersSearch
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Hanover Insurance Co. v. HardingSearch
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Frost v. RailroadSearch
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Fidelity & Deposit Co. v. TafoyaSearch
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Looney v. CraneSearch
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But, in any event, a characterization of the tax by the state court is not binding here. Louisville Gas & Electric Co. v. ColemanSearch
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St. Louis Compress Co. v. ArkansasSearch
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receipts of natural persons and partnerships. No doubt there are situations in which, as appears in Cudahy Packing Co. v. MinnesotaSearch
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the practical operation of the section is to be regarded, and it is to be dealt with according to its effect. Frick v. PennsylvaniaSearch
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Panhandle Oil Co. v. MississippiSearch
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be based on a real and substantial difference having reasonable relation to the subject of the legislation. Power Co. v. SaundersSearch
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support to such a classification. And the Supreme Court of Pennsylvania has condemned such a classification. Schoyer v. CometSearch
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County of Santa Clara v. SouthernSearch
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be affirmed. The principle that I think should govern is the same that I stated in Louisville Gas & Electric Co. v. ColemanSearch
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degree, and that, to some extent, states may have a domestic policy that they constitutionally may enforce. Quong Wing v. KirkendallSearch
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disregarded, and I think it would be immaterial if, here and there, exceptions were found to the general rule. Flint v. StoneSearch
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Citizens' Telephone Co. v. FullerSearch
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Miller v. WilsonSearch
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Armour & Co. v. NorthSearch
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As the statute applies equally to domestic and to foreign corporations, cases like Southern Ry. Co. v. GreeneSearch
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U. S. 400 , Kentucky Finance Corp. v. ParamountSearch
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Auto Exchange, 262 U. S. 544 , Hanover Fire Insurance Co. v. HardingSearch
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U. S. 494 , and Power Manufacturing Co. v. SaundersSearch
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taxing corporations engaged in one class of business more heavily than those engaged in another. Southwestern Oil Co. v. TexasSearch
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Heisler v. ThomasSearch
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Stebbins Page 277 U. S. 406 v. RileySearch
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and the same business carried on by natural persons is, of course, a real and important one. As was stated in Flint v. Stone-TracySearch
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U. S. 408 to be for the privilege of doing business in corporate form is common, and, since Home Insurance Co. v. NewSearch
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the federal Constitution, we are to look at the operation or effect of the tax, and not at its name or form. Clark v. TitusvilleSearch
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U. S. 245 . Compare Atchison, Topeka & Santa Fe R. Co. v. MatthewsSearch
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believed that course necessary in order to insure a just distribution of the burdens of government. In Flint v. Stone-TracySearch
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consideration. The contention here sustained differs in no essential respect from that made and overruled in Flint v. Stone-TracySearch
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the tax must be upheld. More recently in Ft. Smith Lumber Co. v. ArkansasSearch
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Compare Southwestern Oil Co. v. TexasSearch
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the federal Constitution, to place heavier tax burdens on corporations than on individuals. See Kittanning Coal Co. v. CommonwealthSearch
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Commonwealth v. DelawareSearch
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