Pacific Tel. & Tel. Co. v. Gallagher, 306 U.S. 182 (1939)

Pacific Telephone & Telegraph Co. v. Gallagher

No. 213

Argued December 12, 13, 1938
Decided January 30, 1939
306 U.S. 182

APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES

FOR THE NORTHERN DISTRICT OF CALIFORNIA

Syllabus

California use and storage tax on telephone and telegraph company in respect of equipment, apparatus, materials and supplies purchased outside and shipped into the State in operation, maintenance and repair of its interstate system held constitutional, upon the authority of Southern Pacific Co. v. Gallagher, ante, p. 167.

23 F.Supp. 197 affirmed.

Appeal from a decree of a three-judge district court refusing a permanent injunction and dismissing the bill in a suit to restrain enforcement of the California Use Tax. The court below had at first overruled a motion to dismiss and granted an interlocutory injunction.