Hidden fields
Books Books
" Court held that net income from the interstate operations of a foreign corporation may be subjected to state taxation, provided the levy is not discriminatory and is properly apportioned to local activities within the taxing State forming sufficient nexus... "
State Taxation of Interstate Commerce: Hearings Before the Committee on ... - Page 69
by United States. Congress. Senate. Committee on Finance - 1959 - 278 pages
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 358

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1959 - 922 pages
...demonstrated truth, our statement that none of the cases relied on by the Court supports its holding "that net income from the interstate operations of...apportioned to local activities within the taxing State . . . ." The fact that such taxes may be fairly or "properly apportioned" is without legal consequence,...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 358

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1959 - 926 pages
...demonstrated truth, our statement that none of the cases relied on by the Court supports its holding "that net income from the interstate operations of...apportioned to local activities within the taxing State . . . ." The fact that such taxes may be fairly or "properly apportioned" is without legal consequence,...
Full view - About this book

United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 358

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1959 - 988 pages
...demonstrated truth, our statement that none of the cases relied on by the Court supports its holding "that net income from the interstate operations of...apportioned to local activities within the taxing State . . . ." The fact that such taxes may be fairly or "properly apportioned" is without legal consequence,...
Full view - About this book

To Establish an Advisory Commission on Intergovernmental Relations

United States. Congress. House. Committee on Government Operations, United States. Congress. Senate. Committee on Government Operations - 1959 - 226 pages
...Court, on February 24, 1959, upheld the State taxes. In a 6-3 decision, it held that "net income from interstate operations of a foreign corporation may...apportioned to local activities within the taxing State * * *." Justice Whittaker's dissent — joined in by Justices Frankfurter and Stewart — argued that...
Full view - About this book

To Establish an Advisory Commission on Intergovernmental Relations. 86-1, 1959

United States. Congress. Senate. Government Operations - 1959 - 214 pages
...Court, on February 24, 1959, upheld the State taxes. In a 6-3 decision, it held that "net income from interstate operations of a foreign corporation may...apportioned to local activities within the taxing State * * *." Justice Whittaker's dissent — joined in by Justices Frankfurter and Stewart — argued that...
Full view - About this book

State Taxation on Interstate Commerce, 1959: Hearing Before the ..., Parts 1-3

United States. Congress. Senate. Committee on Small Business - 1959 - 388 pages
...that it is prepared to go this far. In the words of the Court, "We conclude that net income from the operations of a foreign corporation may be subjected...properly apportioned to local activities within the taming State •forming a sufficient nexus to support same." (27 USL Week 4141.) [Italic added.] If...
Full view - About this book

State Taxation on Interstate Commerce, 1959: Hearing Before the Select ...

United States. Congress. Senate. Committee on Small Business - 1959 - 38 pages
...the dissen as from the opinion of the majority, it states its conclusion in the» words : We conclude that net income from the interstate operations of a foreign corporation may be subjected to state taxa>« Cooley v. Board of Wardens, 53 US (Howard) 298 (1861). " US v. South-Eastern Underwriter»...
Full view - About this book

State Taxation on Interstate Commerce, 1959: Hearing Before the Select ...

United States. Congress. Senate. Select Committee on Small Business - 1959 - 386 pages
...direct taxation or otherwise, by the Commerce Clause of the Constitution. Yet, the Court "conclude [s] that net income from the interstate operations of a foreign corporation may be •ubjected to state taxation provided the levy is not discriminatory and is properly apportioned to...
Full view - About this book

State Taxation of Interstate Commerce

United States. Congress. Senate. Finance - 1959 - 292 pages
...Northwestern Portland Cement Co. and the Stockham Valve and. Fitting, Inc., cases held : "We conclude that net income from the interstate operations of a foreign corporation may be subject to State taxation provided the levy is not discriminatory and is properly apportioned to local...
Full view - About this book

National Transportation Policy. Preliminary Draft

United States. Congress. Senate. Commerce - 1961 - 816 pages
...even though the activities were exclusively in furtherance of interstate commerce. The Court concluded "that net income from the interstate operations of...to local activities within the taxing State forming nexus to support the same." Query : What does this decision do to the long and tenaciously held principle...
Full view - About this book




  1. My library
  2. Help
  3. Advanced Book Search
  4. Download EPUB
  5. Download PDF