(Download) "Spector Motor Service v. Walsh" by United States Court of Appeals for the Second Circuit " eBook PDF Kindle ePub Free
eBook details
- Title: Spector Motor Service v. Walsh
- Author : United States Court of Appeals for the Second Circuit
- Release Date : January 24, 1943
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 82 KB
Description
This appeal by the Connecticut State Tax Commissioner brings up for consideration the validity of the Connecticut Corporation Business Tax of 1935, Conn. Gen. Stat., Sum. Supp. 1935, ? 418c, assessed against the plaintiff, a Missouri corporation having its principal place of business in Chicago, Illinois, and engaged in the interstate trucking of freight. The district court held that the statute, construed to avoid an unconstitutional burdening of interstate commerce, did not justify the tax assessed by the commissioner against the plaintiff for the period from June 1, 1937, to December 31, 1940, upon what he had found to be business done within the state. It, therefore, granted the plaintiffs prayer for an injunction against the assessment and collection of the tax and for an adjudication of its nonliability for the tax. D.C. Conn., 47 F.Supp. 671, 676. Jurisdiction was rested upon the constitutional issues and the diverse citizenship of the parties, the court holding inapplicable the prohibition of 28 U.S.C.A. ? 41(1), as amended in 1937, against federal injunction of state tax proceedings, because it found no plain, speedy, and efficient remedy in the state courts. Notwithstanding the fact that the parties were in agreement with the court on this point, we have found it not free of doubt. Since, however, we have concluded that jurisdiction does exist, we shall postpone our discussion as to it until later, and turn at once to the very interesting question of the extent to which an interstate trucking business can be subjected to a state corporate franchise tax based fundamentally on net income allocated and attributed to the business done within the state.
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