Complete Auto Transit, Inc. v. Brady
1977 United States Supreme Court case / From Wikipedia, the free encyclopedia
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Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977), is a United States Supreme Court case regarding the Commerce Clause and sales tax.[1]
Quick Facts Complete Auto Transit, Inc. v. Brady, Argued January 19, 1977 Decided March 7, 1977 ...
Complete Auto Transit, Inc. v. Brady | |
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Argued January 19, 1977 Decided March 7, 1977 | |
Full case name | Complete Auto Transit, Inc. v. Brady, Chairman, Mississippi Tax Commission |
Citations | 430 U.S. 274 (more) 97 S. Ct. 1076; 51 L. Ed. 2d 326; 1977 U.S. LEXIS 56 |
Case history | |
Prior | Certiorari from the Supreme Court of Mississippi, 330 So. 2d 268 (Miss. 1976). |
Subsequent | Rehearing denied, 430 U.S. 976 (1977). |
Holding | |
A privilege tax, when used in conjunction with the "four-prong" test, does not discourage interstate commerce. | |
Court membership | |
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Case opinion | |
Majority | Blackmun, joined by unanimous |
Laws applied | |
U.S. Const. art. I, § 8 | |
This case overturned a previous ruling or rulings | |
Spector Motor Service v. O'Connor, 340 U.S. 602 (1951) |
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