[Download] "Spector Motor Service v. Oconnor" by Second Circuit United States Court Of Appeals * eBook PDF Kindle ePub Free

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eBook details

• Title: Spector Motor Service v. Oconnor
• Author : Second Circuit United States Court Of Appeals
• Release Date : January 29, 1950
• Genre: Law,Books,Professional & Technical,
• Pages : * pages
• Size : 67 KB

Description

This case has had a long and circuitous history in both the federal and the state courts. It concerns the power of the State of Connecticut to collect a tax computed on net income apportioned to state business of an interstate trucking concern engaged in collecting freight within the State and transporting it by truck to Chicago and St. Louis. The tax assessments involved are for the years 1936 through 1940 and amount to a total of $6,122.77, plus a 25 per cent penalty and interest. Authority for the tax was found by the Tax Commissioner in the Corporation Business Tax Act of 1935, Cum.Supp. 1935, c. 66b, § 416c et seq., as amended, Supp.1949, c. 91, § 195a et seq. This action for an injunction and a declaratory judgment of nonliability to the tax, brought by a Missouri corporation engaged exclusively in interstate trucking against the Commissioner, was begun on March 9, 1942. Obviously principle here has been more important than the amount of revenue immediately forthcoming; but to the thirty or more states which have adopted this form of statute developed by the National Tax Association and which are said to be awaiting the outcome of this case, the answer has not been swiftly forthcoming.

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