Detroit International Bridge Co. v. Corp. Tax Appeal Bd., 287 U.S. 295 (1932)

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Detroit International Bridge Co. v. Corporation Tax Appeal Board

No. 51

Argued November 11, 1932
Decided December 5, 1932
287 U.S. 295

APPEAL FROM THE SUPREME COURT OF MICHIGAN

Syllabus

1. One who challenges the constitutionality of a statute has the burden of establishing the facts on which he asserts its invalidity. P. 297.

2. The question whether the operation of a toll bridge between a State of this country and Canada is foreign commerce, so that a corporation engaged therein may not be subjected to a state excise on the right to do business, will not be considered where the corporation failed to establish that it has no power to carry on business that is not within the protection of the commerce clause. P. 297.

257 Mich. 52, 240 N.W. 6, affirmed.

Appeal from a judgment sustaining a determination of a corporation privilege tax.