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National Mines Corp. v. Carlyl, 497 U.S. 922 (1990)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
National Mines Corp. v. Carlyl, 497 U.S. 922 (1990)
National Mines Corp. v. Carlyl No. 89-337 Decided June 28, 1990 497 U.S. 922
ON PETITION FOR WRIT OF CERTIORARI TO THE CIRCUIT
COURT OF KANAWHA COUNTY, WEST VIRGINIA
Syllabus
During the years at issue, West Virginia imposed a gross receipts tax on wholesale sales of tangible property by out-of-state producers, but not in-state producers. The State Tax Commissioner upheld the tax assessed on sales by appellant National Mines Corp., rejecting National’s claim that the tax was unconstitutional. Before National filed an appeal in the State Circuit Court, this Court, in Armco, Inc. v. Hardesty, 467 U.S. 638, invalidated the State’s tax scheme as discriminatory against interstate commerce. After the State Supreme Court of Appeals ruled, in another case, that Armco did not apply retroactively, the Circuit Court upheld the State’s collection of the assessed taxes.
Held: For the reasons stated in Ashland Oil, Inc. v. Carlyl, ante p. 916, Armco applies retroactively to the taxes assessed against National.
Certiorari granted; reversed and remanded.
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Chicago: U.S. Supreme Court, "Syllabus," National Mines Corp. v. Carlyl, 497 U.S. 922 (1990) in 497 U.S. 922 Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=3EQZJRJ4KXP7X23.
MLA: U.S. Supreme Court. "Syllabus." National Mines Corp. v. Carlyl, 497 U.S. 922 (1990), in 497 U.S. 922, Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=3EQZJRJ4KXP7X23.
Harvard: U.S. Supreme Court, 'Syllabus' in National Mines Corp. v. Carlyl, 497 U.S. 922 (1990). cited in 1990, 497 U.S. 922. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=3EQZJRJ4KXP7X23.
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