United States Steel Corp. Vs. Multistate Tax Comm'n

Decided On : Feb-21-1978

Court : US Supreme Court

LAW: the Compact Clause of the Constitution, the Fourteenth Amendment, the Fourteenth Amendment, Constitution, the Fourteenth Amendment, Section 3 of Art, Article X, the Fourteenth Amendment, the Fourteenth Amendment, Article I, § 10, Constitution, the Treaty Clause, the Federal Constitution, the Uniform Law to Secure the Attendance of Witnesses from Within, Constitution, Constitution, Constitution, Constitution, Article, the Fourteenth Amendment, the Fourteenth Amendment, Article V, Article IX, Article VI, Section 10, Constitution, Constitution, the Treaty Clause, Protocol, Protocol, Second Protocol, Second Protocol, Article 9, Constitution, Constitution, Constitution, Constitution, Title 15, Article VI of the Articles of Confederation, Article, Article, Constitution

ORG: United States Steel Corp., Multistate Tax Comm'n - 434, U.S. 452, U.S. Supreme Court, United States Steel Corp., Multistate Tax Comm'n, U.S. 452, United States Steel Corp., Multistate Tax Commission No, Syllabus, The Multistate Tax Compact, Compact, Multistate Tax Commission, State, Commission, Commission, State, State, Commission, Commission, District Court, Commission, the Consent of Congress, State, The Multistate Tax Compact, the Compact Clause, Compact, the Compact Clause, the Federal Government, Compact, Commission, State, Commission, Commission, State, Commission, the Commerce Clause, Compact, State, Commission, Court, BURGER, C.J., BRENNAN, REHNQUIST, WHITE, J., BLACKMUN, Court, The Compact Clause of Art, the Consent of Congress, State, The Multistate Tax Compact, the Multistate Tax Commission, Compact, Court, Court, Congress, Congress, Congress, the Multistate Tax Compact, State, Compact, the Multistate Tax Commission, Commission, Compact, Commission, Commission, State, Commission, State, State, State, Commission, Commission, State, State, State, States, Compact, Compact, Commission, Congress, Compact, District Court, the District Court, Compact Clause, the Federal Government, The District Court, Fourteenth Amendment, the District Court, Court, the Compact Clause, the Commerce Clause, Compact Clause, the Compact Clause, Court, Clause, Court, the Compact Clause, Clause, Treaty, Alliance or Confederation, Compact Clause, Framers, the Constitutional Page 434 U. S. 461 Convention, the Compact Clause, Framers, Framers, Framers, Page 434 U. S. 464 the, Framers, Court, the Compact Clause, Jennison, the Supreme Court of Vermont, Court, the Compact Page 434 U. S. 465 Clause, State, Framers, the Compact Clause, the Compact Clause, Compact Clause, Union Branch R. Co., East Tennessee & G. R. Co., the Supreme Court, Compact Clause, the Compact Clause, the General Government, the Federal Government, State, Congress, State, the Compact Clause, Court, Congress, Court, Compact Clause, State, State, State, the Compact Clause, the Compact Clause, the Compact Clause, Court, Court, St. Louis & S F. R. Co., James, , the Compact Clause, Court, State, State, Compact Clause, Court, the Compact Clause, Court, Court, the Compact Clause, the Federal Government, the Multistate Tax Compact, Compact, the National Government, Commission, State, State, Compact, Compact, Commission, the Multistate Tax Commission, Commission, Page 434 U. S. 474 State, State, State, Commission, Commission, Commission, Commission, P-H State & Local Tax Serv, State, Compact, State, Compact, Commission, State, Commission, Commission, Commission, Commission, Commission, Commission, Commission, State, State, Court, Compact, Commission, Compact, State, Ratcliff & Gretton, Ltd., State Tax Comm'n, Commission, State, Compact, C Appellants', Compact Clause, Compact, Commission, Commission, Compact, State, the Compact Page 434 U. S. 478 , State, State, the Commerce Clause, the Privileges and Immunities Clause of Art, State, Commission, State, Commission, the Multistate Tax Compact, Commission, Commission, Compact, the Commerce Clause, Commission, State, Commission, Colgate-Palmolive Co., the Multistate Tax Compact, the District Court, Supp, Supp, Supp, Supp, Supp, Supp, State, State, S. 317, Cong, the Multistate Tax Compact, State, The Uniform Division of Income for Tax Purposes Act, the National Conference of Commissioners, the American Bar Association, XII, United States Steel Corp., Standard Brands Inc., General Mills, Inc., the Procter & Gamble Distributing Co., Bethlehem Steel Corp., Bristol Myers Co., Eltra Corp., Goodyear Tire & Rubber Co., Green Giant Co., International Business Machines Corp., International Harvester Co., International Paper Co., International Telephone Telegraph Corp., McGraw-Hill, NL Industries, Inc., Union Carbide Corp., Xerox Corp., International Business Machines, Xerox, S. 3333, the Articles of Confederation, Congress, confe[r]ence, Congress, State, Congress, Court, the Articles of Confederation, Congress, Confederation, Congress, Convention, Committee of Detail, Committee, the Federal Convention of 1787, Committee, Treaty, Alliance or Confederation, State, Committee, Convention, XII, the Legislature of the United States, State, The Committee of Style, Compact Clause, J. Cooke ed.1961, Framers, Characterization of Interstate, Emmerich de Vattel, Vattel, Law of Nations, Congress, United States Revolutionary Diplomatic Correspondence 64, Vattel, Framers, Frankfurter & Landis, The Compact Clause of the Constitution, Interstate Adjustments, Yale, L.J. 685, Vattel, E. Vattel, the Annapolis Convention of, congress, Commentaries, Vattel, Court, the Virginia-Kentucky Compact, Congress, Court, the Compact Clause, Court, Congress, Taney, State, the Federal Government, State, Court, Court, Interstate Cooperation, the Compact Clause, Compact Clause, the Compact Clause, N.H. 200 (1845, the Compact Clause, N.D. 59, Union Branch R. Co., the Compact Clause, Clause, Story's Commentaries, Union Branch R. Co., Martin, Ky. 705, U.S. 609, Maine-New Hampshire Interstate Bridge Authority, N.H. 268, Roberts Tobacco Co. v., Department of Revenue, Landes v. Landes, State, General Expressways, Inc., Iowa Reciprocity Board, Kinnear v. Hertz Corp., Delaware River Joint Toll Bridge Comm'n, State, Ford, Dresden School Dist, Hanover School Dist, N.H. 286, Colgate-Palmolive Co., Compact Clause, Supreme Court, Congress, Frankfurter & Landis, the Compact Clause, the Interstate Compact, Conserve Oil and Gas Act, the Interstate Compact, Conserve Oil and Gas, Congress, the Multistate Tax Compact, Compacts, the Multistate Tax Compact, State, Underwood Typewriter Co., Edison California Stores, Inc., Underwood Typewriter Co., Ratcliff & Gretton, Ltd., State Tax Comm'n, Edison California Stores, State, State, State, State Taxation of Interstate Businesses, the Multistate Tax Compact: The Search, Colum, J.Law & Soc, State, State, State, Senate, Interstate Corporate Income Taxation, a Modern Response, Clause of the Fourteenth Amendment, State Tax Comm'n v. Union Carbide Corp., Idaho 1974, Compact, House, the Compact Clause, the Multistate Tax Compact, Compact, Compact, the Federal Government, Congress, Compact, Compact Clause, Compact Clause, the Multistate Tax Compact, the Compact Clause, Congress, the Federal Government, Congress, Cooley v. Board of Wardens, Southern Pacific Co., Congress, the Federal Government, State, the Commerce Clause, State, Congress, the Commerce Clause, the Articles of Confederation, Congs, Virga, the Federal Convention, the Federal Government's, State, the Compact Clause, the Multistate Tax Compact, Congress, the Crime Control Compact Consent Act, Congress, Congress, Congress, Congress, the Multistate Tax Compact, Congress, Compact, Compact, Congress, Court, the Willis Committee, the Multistate Tax Commission's, the Multistate Tax Compact, the Interstate Taxation Acts, the Willis Bills, the National Association of Tax Administrators, the Multistate Tax Compact, Congress, the Multistate Tax Commission, First Annual Report, Commission, Commission, Multistate Tax Commission Ann, Congress, Compact, Commission, State, State, the Multistate Tax Commission, the Federal Government, the Multistate Tax Compact States, the Federal Congress, Federal Executive, Congress, the Multistate Tax Compact, Congress, the Multistate Tax Compact, Congress, Executive, Senate, Congress, the Willis Report, the Willis Bills, Congress, Congress, Congress, Compact Clause, the Commerce Clause, the Compact Clause, Framers, Congress, the Federal Government, Clause, Compact, the Multistate Tax Commission, State, Compact, the Compact Clause's, the Multistate Tax Commission, State, Compact, State, Compact Clause, the Multistate Tax Commission, Commission, Commission, State, Commission, Commission, Commission, State, State, the Uniform Division of Income for Tax Purposes Act, the Multistate Commission, Compact, Commission, Compact, Compact, State, State, Y. This Compact, State, Compact, State, the National Government, Court, Congress, the Federal Government's, State, State, Compact, the Multistate Tax Compact, State, the Multistate Tax Compact, State, Compact, State, State, State, Congress, Congress, Congress, Court, Congress, the Multistate Tax Compact, Congress, Commerce, Nations, the Articles of Confederation, Congress, confe[r]ence, State, Congress, Congress, Characterization of Interstate, the Articles of Confederation, Congress, Congress, Congress, State, State, Congress, the Articles of Confederation, State, Commerce Clause, Congress, State, the Compact Clause, Frankfurter & Landis, The Compact Clause of the Constitution, Interstate Adjustments, Yale L.J. 685, Court, F. Zimmermann & M. Wendell, The Interstate Compact Since, The Constitutionality of the Multistate Tax Compact, The National Association of Attorneys General, F. Zimmermann & M. Wendell, Interstate Compacts 25, Court, Compact, the Federal Government, The Port of New York Authority Compacts of 1921, Congress, Congress, Interstate Authorities, Congress, Congress, Congress, Pennsylvania v. Wheeling &amp, Belmont Bridge Co., State Taxation of Interstate Businesses, the Multistate Tax Compact: The Search, Colum, J.L. & Soc

DATE: 1978, 1978, October 11, 1977, February 21, 1978, 1966, August 4, 1967, 1972, 1959, Sept. 14, 1959, 8272, 1964, 1965, 1972, 1973, 2281, 1976, 1893, 1976, this late date, 1833, 1873, 1840, 1853, 1893, 60 years earlier, a year later, 1894, many years, 1914, 1953, 1959, two Terms ago, 1976, 1973, 21, 1924, 1975, 1977, 84 4101, 1977, 1973, 1971, 1976, 1976, 1973, 1972, 79-4301, 1969, 1970, 1969, 1977, 77-2901, 1943, 1973, 1975, N.D.Cent, 1972, 1977, 1977, 59-22-1, 1953, 1977, 1974, 1975, 1976, 1975, 1977, 1977, 44, 38001, 1977, 10-51, 1977, 1480, 1964, 1965, 1965, H.R. 11798, 1965, H.R. 16491, 1966, 1971, H.R. 1538, 1971, S. 1245, 1973, H.R. 977, 1973, 1975, H.R. 9, 1975, 1957, February 5, 1974, 1966, 1967, 1967, H.R. 9476, 1967, H.R. 13682, 1967, S. 1198, 1969, 6246, 1969, H.R. 9873, 1969, S. 1883, 1971, H.R. 6160, 1971, 1972, 1973, 1894, 1914, 1785, 1785, July 25, 1787, August 6, 97, 1911, August 6, September 12, September 17, 1965, 1936, the first 50 years, 1826, 1775, 1889, 1883, 1918, 1925, 1786, 1803, 1402, 1873, 1823, 1789, 1840, 1947, 1887, 1917, 14 years, 70, 1917, A year, 1855, 1833, Mich. 519, 54, 1948, 1952, 1953, 1956, 1962, 1968, 1976, 1949, 770, 1962, 1964, 1964, 1893, 1976, 1951, 1935, 1976, 2365, 1920, 1947, 1975, 21709, 1955, 1976, 1976, 1976, 1977, 1976, Feb. 3, 1976, 1852, 1945, 1893, years, 1934, the same year, 1959, five years later, the past three years, January, 1966, 11 years, 10 (1968, annual, 1976, 8272, the following years, two and a half years, 1838, 1855, today, 1959, 81, 1965, 1925, 1943, 1925, 1951, 1976, 1961, 1951, 1922, 1961, 1856, 1976, 1975, 1968

CARDINAL: 434, 434, 1, 2, 3, 4, 1, 2, 3, three, 1, 2, 417, 795, 454, 10, 3, seven, 21, 1, 73, 555, 2, 3, 4, four, 1, 2, 3, 4, two, 6, four, 1, 8, 2, 3, 4, 367, 107, three, 28, 417, 795, 798, between two, 9, 1, 10, 3, 10, 12, 13, 10, 14, 264, 14, 540, two, 15, 16, 14, 14, 339, 17, 18, 340, two, 148, four, 1, one, 2, one, 3, two, 4, 19, 519, 20, 186, 115, 41, 359, 22, 14, 23, 148, one, four, 25, 26, 6100-6286, one, 359, 28, 30, 2, eight, 51-53, 32, 225, 278, 33, 1, 120, 205.581, 305.655, four, 76-149, 1, 79, 1, 90, 1, Two, 19, 2, 86, 15, 3, 2d, 952, 4, 2d, 92d, 92d, 93d, 5, 6, 8, 2d, 92d, 92d, 92d, 2d, 93d, 9, 10, two, two, 153, 128, 169, 187, 590, 10, 10, 299, 302, 12, 64, 63, 3, 453, 1, three, 458, 208, 10, 565, 34, 692, 694, 732, 192, 13, 310, 10, 14, 13, 263, 8, 1, 39, 15, five, 14, 540, 16, 32, 203, 12, 86, 17, 18, 17, 39, 447, 1, 882, 37, 163, 544, 17, 478, two, 10, 243, 19, 17, 20, 278, 129, 181, 308, 92, 30, 1, 322, 34, 412, 204, 106, 521, 1, 358, 135, 562, 352, 301, 790, 149, 216, 178, 271, 163, 413, 86, 407, 545, 362, 66, 843, 344, 184, 353, 213, 582, 376, 486, 105, 198, 656, 225, 278, 21, One, 89, 682, 712, 12, 690 691, 23, 12, 690, 22a, 10, 3, 24, 49, 939, 90, 25, 30, 472, 183, 26, 192, one, one, 11, 231, 233, one, one, 233, one, 443, 29, 2d, 4, 30, 423, 441, 32, three, 16-18, 386, 250, 33, 148, 2/1, 12, 299, 2/2, more than one, 2/3, 3, 177, 548, two, 2/4, one, 2/5, 72, 635, 406, 48, 909, 2/6, 2/7, 2/8, 2/9, 2/10, 2/11, 12, 2/12, 86-272, 73, 555, 2/13, 1, 9, 2/15, only one, 20, dozen, 2/17, 2/19, one, 2/20, 21, 5, 1, 2, 2/22, two, one, One, 148, 12, 657, two, 17, 478, 2/23, one, 12, One, 2/24, 10, 2/1, 8, 2/2, 86-272, 73, 555, 4, 2/3, 1, 2, two, 64, 63, 2, between two, two, one, two, 10, 2/4, 2/5, 2/6, 3, 2/7, 34, 696, 706, 102-103, 2/8, one, 453, 460, 2/9, 26, 682, 688, 8, 61, 2/10, two, 18, 421, 685, 2/11, 335, 339, 11, 231, 240, 2/12, 458, 8, 2/13, 1, 4, 2/15

QUANTITY: 76-635

GPE: U.S., NEW YORK, States, Individual States, Virginia, Tennessee, States, the United States, States, States, Minnesota, States, States, States, States, States, Virginia, Tennessee, New Hampshire v., Maine, the United States, Virginia, Tennessee, New Hampshire v., Maine, Virginia, Tennessee, New Hampshire v., Maine, States, Art, States, the United States § 1403, Vermont, Jennison, Canada, the United States, States, Georgia, Tennessee, Georgia, Georgia, Virginia, Tennessee, the United States, the United States, U.S., the United States, States, the United States, Louisiana, Texas, Minnesota, North Carolina, Tennessee, New York, Virginia, Tennessee, States, States, Puerto Rico, U.S., Virginia, Tennessee, Virginia, Tennessee, New Hampshire v., Maine, States, the United States, Virginia, Tennessee, U.S., States, States, New York, Virginia, Tennessee, Virginia, Tennessee, Virginia, Tennessee, the United States, States, States, States, States, Virginia, Tennessee, States, Art, New York, U.S., the United States, the United States, States, the Western States, States, States, States, New Hampshire, States, Alaska, Alaska Stat, Arkansas, Ark.Stat, Colorado, Colo., Florida, Fla.Stat, Idaho, Illinois, Ill., Indiana, Kansas, Kan Stat, Michigan, Mich., Missouri, Mo., Montana, Mont., Nebraska, Neb., Nevada, Nev., New Mexico, N.M.Stat, North Dakota, Oregon, Ore., Texas, Tex., Utah, Utah, Washington, Wash., Wyoming, Wyo, States, Florida, Illinois, Indiana, Wyoming, California, South Dakota, West Supp, Cong., Cong., Art, Cong, Cong, Cong, Cong, Cong., Cong., Cong., North Carolina, Tennessee, the United States, States, the United States, States, States, States, Virginia, Pennsylvania, New Jersey, Pennsylvania, Virginia, States, U.S., pp, U.S., pp, Mich., Weinfeld, Weinfeld, Art, Virginia, West Virginia, States, States, Virginia, the United States, Virginia, Tennessee, the United States, Vermont, Iowa, Virginia, Tennessee, McHenry County, Georgia, the United States, Florida, Georgia, States, Art, Georgia, McHenry County, U.S., Iowa, Henderson, Pa. 475, Mass., Tenn., Virginia, Tennessee, West Virginia, Art, Virginia, Tennessee, States, Tennessee, the United States, Tennessee, Tennessee, the United Kingdom of Great Britain, Northern Ireland, Cong., the United Kingdom of Great Britain, Northern Ireland, Cong., the United Kingdom of Great Britain, Northern Ireland, the United States, the United Kingdom, Hearing, pp, Virginia, Tennessee, New Hampshire v., Maine, the United States, Virginia, Tennessee, U.S., States, the United States, States, Virginia, Tennessee, Arizona, States, States, States, Pena, States, States, States, States, States, Virginia, Tennessee, States, Minnesota, States, Great Britain, the United States, the Compact States, the Compact States, States, Virginia, Tennessee, Virginia, Tennessee, States, the Compact States, States, States, States, States, Compact States, Art, States, Art, States, States, States, Virginia, Tennessee, Virginia, Tennessee, States, the United States, U.S., States, Rhode Island, Massachusetts, Florida, Georgia, States, States, States, States, non-Compact States, States, Art, States, States, States, the United States, States, the United States, Mich., The United States, States, States, States, Colorado, Kansas, pp, West Virginia, States, Hellerstein

PERCENT: 434 U. S. 473 , 358 U. S. 450 , 420 U. S. 656 , 246 U. S., 29 Vand, 29 Vand, 358 U. S. 450 , more than 100%, 29 Vand, 29 Vand

NORP: F.Supp, F.Supp, F.Supp, §, Congressional, d., French, T]hose, Canadian, non-Compact States, non-Compact States

PERSON: POWELL, J., STEWART, MARSHALL, J., POWELL, Pub, Art, Art, Art, Justice Field, Art, Justice Story, Justice Story, T. Cooley ed, Story, Holmes v. Jennison, Holmes, Holmes, Holmes, Justice Story, Holmes, Jennison, Taney, Justice Catron, Justice Catron, Holmes v. Jennison, Story, Justice Field, Justice Field, Holmes v. Jennison, Justice Field, Justice Field, Justice Field, Wharton, Justice Field, Stearns, Hendrick v. Maryland, Bode, Barrett, O'Neill, O'Neill, State, Taney, Holmes v. Jennison, Justice Field, O'Neill, Compact, ŚŚ, O'Neill, Bass, Austin, Dorgan, Ann, § 43.19.010, Ann, Ann, Codes Ann, Ann, §, Supp, Ann, Art, Vernon Supp, Code Ann., Laws Ann., H.R.Rep, H.R.Rep, 89th Cong., Cong, Cong, S. 2080, Art, 89th Cong., S. 883, S. 1551, S. 2092, Cong, Wharton v. Wise, Wharton v. Wise, Art, Wharton, Wise, John Rutledge, James Wilson, Edmund Randolph, Nathaniel Gorham, Oliver Elsworth, Art, Art, J. Madison, J. Kent, Benjamin Franklin, F. Wharton, George Tucker, Madison, Edmund Randolph, W. Blackstone, S. Tucker ed, Tucker, Art, Justice Story, Tucker, Tucker, T. Cooley ed, Green v. Biddle, Justice Story, Henry Clay, Justice Catron, Taney, Jennison, Jennison, Holmes, Holmes, Holmes v. Jennison, Story, Holmes v. Jennison, Dover, Fisher, Steele, Ann, Holmes v. Jennison, Justice Field, Brady, Holmes v. Jennison, Marshall, Barron v. Batimore, Justice, Brady, Dixie Wholesale Grocery, Bode, Barrett, Ivey v. Ayers, Dorgan, Dyer v. Sims, Dyer, Justice Frankfurter, Frankfurter Landis, Compact, McColgan, Bass, Sharpe, Prob, Sharpe, Local Taxes, Cong, JUSTICE WHITE, JUSTICE BLACKMUN, Sullivan, N. Jersey, James Madison, Fedl, Ante, Ante, Willis Bills, States, Art, Art IV, Art, Art, Art, Art, Articles, David Engdahl, Madison, Art, Dyer v. Sims, Prob, Sharpe, Prob, Sharpe

ORDINAL: first, first, first, second, first, third, first, 88th, 89th, 89th, 94th, 94th, 91st, 91st, 91st, first, 94th, 94th, 95th, first, first

MONEY: 24, 376.010, less than $100,000, 1, 1

WORK_OF_ART: Fla.Laws, XIII No State, Agreements or Compacts, Preface to Debates in the Convention of 1787

PRODUCT: Article II, Child, 7 Pet, Articles, 320 U. S. 383

LOC: the Potomac River, the Pocomoke River, the Chesapeake Bay, Engdahl, Engdahl

EVENT: the 1975, the 1975 Tax Convention