 | Congress. Internal Revenue Taxation Joint Committee - 1953
...jurisdiction or power to impose upon it a liability for collection of the Maryland tax. Pp. 344-346. (c) Due process requires some definite link, some minimum...the person, property or transaction it seeks to tax. Pp. 344-345. (d) Maryland could not have reached this Delaware vendor with a sales tax on these sales,... | |
 | United States. Congress. Senate. Finance - 1959 - 292 pages
...Senator KERR. Which is certainly far beyond the facts involved in the two specific cases. Mr. STUI/TS. May I, Senator Kerr, point out that the Commerce Clearing...find aSenator KERR. That was a use tax, though. Mr. STTJI/TS. Yes, sir. Senator KERR. That was a use tax. Mr. STULTS. A use tax. But the courts Senator... | |
 | United States. Congress. Senate. Committee on Small Business - 1959 - 388 pages
...the course of decisions does reflect at least consistent adherence to one time-honored concept; that due process requires some definite link, some minimum...the person, property or transaction it seeks to tax. a* * * Certain activities or transactions carried on within a state, such as the use and sale of property,... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1960 - 868 pages
...v. Maryland, 347 US 340, 344-345 (1954), "some definite link, some minimum 207 Opinion of the Court. connection, between a state and the person, property or transaction it seeks to tax." We believe that such a nexus is present here. First, the tax is a nondiscriminatory exaction levied... | |
 | United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1960 - 824 pages
...v. Maryland, 347 US 340, 344-345 (1954), "some definite link, some minimum 207 Opinion of the Court. connection, between a state and the person, property or transaction it seeks to tax." We believe that such a nexus is present here. First, the tax is a nondiscriminatory exaction levied... | |
 | Congress. Internal Revenue Taxation Joint Committee - 1961 - 250 pages
...in Miller Bros. Co. v. Maryland, 347 US 340, 344-345 (1954), "some definite link, some minimum [211] connection, between a state and the person, property or transaction it seeks to tax." We believe that such a nexus is present here. First, the tax is a nondiscriminatory exaction levied... | |
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Miller Bros. Co. v. State of Maryland, 1954, 347 US 340, 344-345, 74 S.Ct. 535, 539, "some definite link, some minimum connection, between a state and the person, property or transaction it seeks to tax. 
