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Eastern Air Transport, Inc. v. Tax Commission, 285 U.S. 147 (1932)
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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.
Eastern Air Transport, Inc. v. Tax Commission, 285 U.S. 147 (1932)
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Eastern Air Transport, Inc. v. Tax Commission No. 504 Argued February 25, 1932 Decided March 14, 1932 285 U.S. 147
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE EASTERN DISTRICT OF SOUTH CAROLINA
Syllabus
A state tax of six cents per gallon on sales of gasoline was added by the seller to gasoline bought by an air-transport company for use in its planes, which traversed the state in interstate commerce and stopped at several places there, but transported no passengers or freight between those places.
Held:
Whether viewed as a tax on property or as an excise, the tax is not a direct burden on interstate commerce, and is within the power of the state. P. 152.
52 F.2d 456 affirmed.
Appeal from a decree of the District Court of three judges denying an interlocutory injunction in a suit to restrain collection of a state tax.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Eastern Air Transport, Inc. v. Tax Commission, 285 U.S. 147 (1932) in 285 U.S. 147 285 U.S. 148–285 U.S. 150. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=KLWSNWVK7CWUHWT.
MLA: U.S. Supreme Court. "Syllabus." Eastern Air Transport, Inc. v. Tax Commission, 285 U.S. 147 (1932), in 285 U.S. 147, pp. 285 U.S. 148–285 U.S. 150. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=KLWSNWVK7CWUHWT.
Harvard: U.S. Supreme Court, 'Syllabus' in Eastern Air Transport, Inc. v. Tax Commission, 285 U.S. 147 (1932). cited in 1932, 285 U.S. 147, pp.285 U.S. 148–285 U.S. 150. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=KLWSNWVK7CWUHWT.
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