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- Title
Multi-State Taxation of Interstate Sales.
- Authors
Johnson, George M.
- Abstract
Examines court decisions defining commerce clause limitations on state taxes with respect to activities related to interstate sales. Distinctions between the case Hinson v. Lott and the case Gregg Dyeing Co. v. Query; Privilege tax upheld by the court in the case Western Live Stock v. Bureau of Revenue; Apportionment formula sustained in the case Bass, Ratcliff & Gretton, Ltd. v. State Tax Commission.
- Subjects
UNITED States; LEGAL judgments; ACTIONS &; defenses (Administrative law); INTERSTATE commerce; COMMERCIAL law; BUSINESS tax
- Publication
California Law Review, 1939, Vol 27, Issue 5, p549
- ISSN
0008-1221
- Publication type
Article
- DOI
10.2307/3476202