Lessor Hit with Greater Tax: Itel Containers International Corp. v. Huddleston
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Authors
Glynn, David T.
Issue Date
1994
Volume
27
Issue
Type
Journal Article
Language
Keywords
Alternative Title
Abstract
INTRODUCTION|Congress has the exclusive power "[t]o regulate Commerce with foreign Nations, and among the several States." Thus, states cannot regulate commerce in a way that interferes with the free flow of commerce. Any State tax that interferes with Congress' power or impedes the free flow of commerce will be held unconstitutional. In addition, States cannot, without Congress' consent, impose duties or taxes on imports to or exports from the United States. Any State tax on imports or exports will be held to be unconstitutional unless Congress has given the State permission to levy the tax or the tax is necessary for executing a State's inspection laws...
Description
Citation
27 Creighton L. Rev. 1131 (1993-1994)
Publisher
Creighton University School of Law