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Standard Pressed Steel Co. v. Department of Revenue, 419 U.S. 560 (1975)
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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.
Standard Pressed Steel Co. v. Department of Revenue, 419 U.S. 560 (1975)
Standard Pressed Steel Co. v. Department of Revenue No. 73-1697 Argued December 16, 1974 Decided January 22, 1975 419 U.S. 560
APPEAL FROM THE COURT OF APPEALS OF WASHINGTON
Syllabus
Appellant manufacturer, with a home office and manufacturing plant in Pennsylvania and another plant in California, challenges the constitutionality of Washington State’s business and occupation tax which was levied on the unapportioned gross receipts of appellant resulting from its sale of aerospace fasteners to Boeing, its principal Washington customer. Appellant’s one Washington-based employee, an engineer, whose office was in his home but who took no fastener orders from Boeing, primarily consulted with Boeing regarding its anticipated fastener needs and followed up any difficulties in the use of fasteners after delivery. The state taxing authorities found that appellant’s business activities in Washington were sufficient to sustain the tax, and that decision was affirmed on appeal. Held: Washington’s business and occupation tax on appellant is constitutional. Pp. 562-564.
(a) There is no violation of due process as the measure of the tax bears a relationship to the benefits conferred on appellant by the State. P. 562.
(b) The tax is not repugnant to the Commerce Clause, appellant having made no showing of multiple taxation on its interstate business, the tax being apportioned to the activities taxed, all of which are intrastate. General Motors Corp. v. Washington, 377 U.S. 436. Pp. 562-564.
10 Wash.App. 45, 516 P.2d 1043, affirmed.
DOUGLAS, J., wrote the opinion for a unanimous Court.
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Chicago: U.S. Supreme Court, "Syllabus," Standard Pressed Steel Co. v. Department of Revenue, 419 U.S. 560 (1975) in 419 U.S. 560 419 U.S. 561. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=YGXXWVYIFYW5RVP.
MLA: U.S. Supreme Court. "Syllabus." Standard Pressed Steel Co. v. Department of Revenue, 419 U.S. 560 (1975), in 419 U.S. 560, page 419 U.S. 561. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=YGXXWVYIFYW5RVP.
Harvard: U.S. Supreme Court, 'Syllabus' in Standard Pressed Steel Co. v. Department of Revenue, 419 U.S. 560 (1975). cited in 1975, 419 U.S. 560, pp.419 U.S. 561. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=YGXXWVYIFYW5RVP.
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