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American Trucking Associations V. Scheiner: Truckers Challenge Pennsylvania's Highway User Fees Under the Dormant Commerce Clause
University of Miami Law Review Volume 41 Number 5 Article 10 5-1-1987 American Trucking Associations v. Scheiner: Truckers Challenge Pennsylvania's Highway User Fees Under the Dormant Commerce Clause Robert J. Borrello Follow this and additional works at: https://repository.law.miami.edu/umlr Part of the State and Local Government Law Commons Recommended Citation Robert J. Borrello, American Trucking Associations v. Scheiner: Truckers Challenge Pennsylvania's Highway User Fees Under the Dormant Commerce Clause, 41 U. Miami L. Rev. 1117 (1987) Available at: https://repository.law.miami.edu/umlr/vol41/iss5/10 This Casenote is brought to you for free and open access by the Journals at University of Miami School of Law Institutional Repository. It has been accepted for inclusion in University of Miami Law Review by an authorized editor of University of Miami School of Law Institutional Repository. For more information, please contact [email protected]. CASENOTES American Trucking Associations v. Scheiner: Truckers Challenge Pennsylvania's Highway User Fees Under the Dormant Commerce Clause I. INTRODUCTION .. ....................................................... 1117 II. STATEMENT OF THE CASE ............................................... 1119 III. THE DORMANT COMMERCE CLAUSE ...................................... 1121 A. The Axle Tax Discriminatesin Effect ................................ 1122 B. The Complementary Tax Doctrine ................................... 1124 1. JUSTIFICATION FOR THE COMPLEMENTARY TAX: ONE-SIDED TAX BURDEN . -
13-485 Comptroller of Treasury of MD. V. Wynne (05/18/2015)
(Slip Opinion) OCTOBER TERM, 2014 1 Syllabus NOTE: Where it is feasible, a syllabus (headnote) will be released, as is being done in connection with this case, at the time the opinion is issued. The syllabus constitutes no part of the opinion of the Court but has been prepared by the Reporter of Decisions for the convenience of the reader. See United States v. Detroit Timber & Lumber Co., 200 U. S. 321, 337. SUPREME COURT OF THE UNITED STATES Syllabus COMPTROLLER OF THE TREASURY OF MARYLAND v. WYNNE ET UX. CERTIORARI TO THE COURT OF APPEALS OF MARYLAND No. 13–485. Argued November 12, 2014—Decided May 18, 2015 Maryland’s personal income tax on state residents consists of a “state” income tax, Md. Tax-Gen. Code Ann. §10–105(a), and a “county” in- come tax, §§10–103, 10–106. Residents who pay income tax to anoth- er jurisdiction for income earned in that other jurisdiction are al- lowed a credit against the “state” tax but not the “county” tax. §10– 703. Nonresidents who earn income from sources within Maryland must pay the “state” income tax, §§10–105(d), 10–210, and nonresi- dents not subject to the county tax must pay a “special nonresident tax” in lieu of the “county” tax, §10–106.1. Respondents, Maryland residents, earned pass-through income from a Subchapter S corporation that earned income in several States. Respondents claimed an income tax credit on their 2006 Maryland income tax return for taxes paid to other States. The Mary- land State Comptroller of the Treasury, petitioner here, allowed re- spondents a credit against their “state” income tax but not against their “county” income tax and assessed a tax deficiency. -
1949 Journal
: I OCTOBEK TEEM, 1949 STATISTICS Miscel- Original Appellate Total laneous Number of cases on dockets 13 867 568 1, 448 Cases disposed of__ — 0 757 551 1, 308 Remaining on dockets 13 110 17 140 Cases disposed of—Appellate Docket By written opinions 108 By per curiam opinions 93 By motion to dismiss or per stipulation (merit cases) 1 By denial or dismissal of petitions for certiorari 555 Cases disposed—Miscellaneous Docket: By written opinions 0 By per curiam opinions - 1 By denial or dismissal of petitions for certiorari 436 By denial or withdrawal of other applications 107 By transfer to Appellate Docket 7 Number of written opinions 87 Number of petitions for certiorari granted 92 Number of admissions to bar 849 REFERENCE INDEX Page Murphy, J., death of (July 19, 1949) announced 1 Rutledge, J., death of (Sept. 10, 1949) announced 1 Clark, J., announcement of appointment 1 Minton, J., announcement of appointment 1 Hughes, C. J., resolutions of the bar presented 198 J. Howard McGrath, Attorney General, presented 1 Maynard E. Pirsig, dean of Law School of University of Min- nesota, appointed a member of the Civil Rules Advisory Committee 188 Allotment of Justices 34 Attorney—change of name 37, 79, 171, 189 850087—50 77 II Rules of Supreme Court : page Rule 27, par. 9, amended (amicus curiae briefs) 70 Rule 32, par. 7, amended (flat fee system adopted) . Court also ordered abandoned the practice of awarding attor- ney's docket fee and concurrently authorized a change in practice whereby but one docket fee would be charged and one docket number assigned where a petition for certiorari seeks review of two or more judgments in consolidated cases 192, 193 Rule 13, par. -
Argument of Counsel -- the Measure of Damages for Pain and Suffering
University of Miami Law Review Volume 15 Number 1 Article 6 10-1-1960 Argument of Counsel -- The Measure of Damages for Pain and Suffering J. R. Stewart Follow this and additional works at: https://repository.law.miami.edu/umlr Recommended Citation J. R. Stewart, Argument of Counsel -- The Measure of Damages for Pain and Suffering, 15 U. Miami L. Rev. 85 (1960) Available at: https://repository.law.miami.edu/umlr/vol15/iss1/6 This Comment is brought to you for free and open access by the Journals at University of Miami School of Law Institutional Repository. It has been accepted for inclusion in University of Miami Law Review by an authorized editor of University of Miami School of Law Institutional Repository. For more information, please contact [email protected]. COMMENT ARGUMENT OF COUNSEL-THE MEASURE OF DAMAGES FOR PAIN AND SUFFERING I. INTRODUCTION It long has been recognized that damages for pain and suffering are not susceptible to exact monetary evaluation.' Because there is no market value2 for such items as pain, suffering, humiliation, ridicule, embarrassment, inability to lead a normal life, and mental anguish, they are difficult to translate into dollars and cents, and a monetary award becomes an arbitrary allowance and not a process of measurement. Consequently, the judge, in his instructions, is unable to give the jury a firm standard upon which to base their decision,3 but can only charge that in determining a proper award they resort to their own knowledge of these matters and to their enlightened conscience. 4 The purpose of this comment is to examine the approaches an attorney may utilize properly in arguing the amount of these damages to the jury. -
Petitioners' Brief in American Trucking Associations Et Al. V. Michigan Public Service Commission, Et Al., 03-1230
No. 03-1230 In the Supreme Court of the United States AMERICAN TRUCKING ASSOCIATIONS, INC., AND USF HOLLAND, INC., Petitioners, v. MICHIGAN PUBLIC SERVICE COMMISSION, ET AL., Respondents. On Writ of Certiorari to the Michigan Court of Appeals __________ BRIEF FOR THE PETITIONERS ROBERT DIGGES, JR. CHARLES ROTHFELD ATA Litigation Center Counsel of Record 2200 Mill Road EVAN TAGER Alexandria, VA 22314 Mayer, Brown, Rowe & (703) 838-1865 Maw LLP 1909 K Street, NW Washington, DC 20006 (202) 263-3000 QUESTION PRESENTED As reformulated by the Court, the question presented is: “Whether the $100 fee [imposed by Michigan in Mich. Comp. Laws § 478.2(1)] upon vehicles conducting intrastate operations violates the Commerce Clause of the United States Constitution.” (I) ii PARTIES TO THE PROCEEDING AND RULE 29.6 STATEMENT The parties to the proceeding in the Michigan Court of Appeals were Westlake Transportation, Inc., Vanverkooi Carriers, Inc., El Toro Motor Freight, Inc., Myriah, Inc., Prism, Inc., Gerrigs Trucking & Leasing, Inc., Best Way Ex- press, Inc., Troy Cab., Inc., Deeco Services, Inc. d/b/a Deeco Transportation, Tiberio Frank d/b/a Fairfield Towing, Elex, Inc. d/b/a/ Lafond Express, Dale Constine & Sons, Inc., Cal- cut Sales & Services, Inc. d/b/a Calcut Trucking Company, Ambassador Transportation, Inc., Hawkins Steel Cartage, Inc., Midcon Freight Systems, Inc., JLH Transfer, Inc., H & H Enterprises, Inc. d/b/a S & M Cartage, Inc., Central Trans- port, Inc., Bancroft Trucking Company, US Truck Company, Inc., West End Cartage, Inc., Central Cartage Company, CTX, Inc., Mohawk Motor Michigan, Inc., Economy Trans- port, Inc., McKinlay Transport Limited, Mason & Dixon Lines, Inc., Universal Amcan Limited, Romeo Expediters, Inc., Tom Thumb Services, Inc. -
Evansville-Vanderburgh Airport Authority Dist. V. Delta Airlines, Inc., 405 U.S
Florida State University Law Review Volume 1 Issue 2 Article 6 1973 Evansville-Vanderburgh Airport Authority Dist. v. Delta Airlines, Inc., 405 U.S. 707 (1972) Follow this and additional works at: https://ir.law.fsu.edu/lr Part of the Constitutional Law Commons Recommended Citation Evansville-Vanderburgh Airport Authority Dist. v. Delta Airlines, Inc., 405 U.S. 707 (1972), 1 Fla. St. U. L. Rev. 354 (1973) . https://ir.law.fsu.edu/lr/vol1/iss2/6 This Comment is brought to you for free and open access by Scholarship Repository. It has been accepted for inclusion in Florida State University Law Review by an authorized editor of Scholarship Repository. For more information, please contact [email protected]. FloridaState University Law Review [VOL 1 signals the judicial recognition in Florida of a valuable scientific de- vice which will aid in identifying the guilty while protecting the innocent.32 Constitutional Law - STATE TAXATION-AIRPORT USE TAXES IMPOSED ON DEPARTING COMMERCIAL AIRLINE PASSENGERS ONLY AS COMPEN- SATION FOR USE OF FACILITIES VIOLATE No FEDERAL CONSTITUTIONAL PROVISIONS.-Evansville-Vanderburgh Airport Authority Dist. v. Delta Airlines, Inc., 405 U.S. 707 (1972). The rapid increase in private and commercial aviation operations' has necessitated concomitant airport development and expansion. One method of generating funds for these purposes is the so-called air- port use tax. Prior to 1972, only Montana, New Hampshire, New Jersey and an Indiana airport authority district had actually imposed such taxes. 2 With slight variations, the tax in each instance took the printed. In such a situation the voiceprint could be excluded as the "fruit" of a con- stitutionally impermissible seizure. -
113 Passenger Train Time Schedules
time time table table Effective Effective October 27, 1968 October 27, 1968 EAT NORTHERN GREAT NORTHERN route of the Western Star route of the Empire Builder Passenger Train GREAT Time Schedules NORTHERN ® TABLE OF CONTENTS Page Page Baggage Handling Information 26 Mail Boxes at Stations 11 Bus Schedules (connecting service) 16 and 17 Map—Great Northern System and Connections 14 and 15 Condensed Schedules of Principal Passenger Trains 4 and 5 Passenger Train Schedules—Detailed 6 thru 13 Connecting Rail and Air Lines. 18, 19 and 20 Rail—Credit Plans 20 Elevation of Stations 2 and 3 Railroad and Pullman Fares: Equipment of Passenger Trains 25 One-way and Round-Trip Rail Fares. 20, 21 and 22 Free Baggage Cart Service 22 Pullman Sleeping Car Fares 23 and 24 Passenger Information 26 Parlor Car and Pullman Seat Fares 23 Great Northern Passenger and Marketing Offices and Coach Seat Charge--(Empire Builder) 24 Representatives 27 and 28 Rent-A-Car Service 10 and 19 Index to Stations 2 and 3 Time Zones 26 Job Opportunities 20 Transfer Service in Chicago. 19 SUGGESTIONS TO HELP YOU READ THIS TIME FOLDER Locate your destination in STATION INDEX contained on pages Time from 12:01 midnight to 12.00 noon is shown by LIGHT 2 and 3. The numbers shown opposite each station indicate the FACE figures; time from 1 2:01 noon to 12:00 midnight by BOLD TIME TABLES in which the train service to each station is shown. FACE figures. Numbers shown opposite station names in certain time tables, as, for example, -Duluth 16, 19- refer to other time tables which Connecting line train and bus schedules appear on pages 13, show connecting or additional train service to such stations. -
Development of Charleston and the Great Kanawha Valley Cecil Anderson
University of Richmond UR Scholarship Repository Honors Theses Student Research Spring 1937 Development of Charleston and the Great Kanawha Valley Cecil Anderson Follow this and additional works at: http://scholarship.richmond.edu/honors-theses Recommended Citation Anderson, Cecil, "Development of Charleston and the Great Kanawha Valley" (1937). Honors Theses. Paper 335. This Thesis is brought to you for free and open access by the Student Research at UR Scholarship Repository. It has been accepted for inclusion in Honors Theses by an authorized administrator of UR Scholarship Repository. For more information, please contact [email protected]. UNIVERSITY OF RICHMOND LIBRARIES 1111111111111111111111111111111111111111111111111111111111111111 3 3082 01028 4908 DEVELOPMENT CHARLESTON AND THE GREAT KAN.AVJHA VALLEY by Cecil Anclerson History Thesis May 24. i9!9. i ~ t ; : ~ ~ •, ' UN l V El C11 ·; . ~ · • , ; : ., .. : . : 1 i FOREWARD Tha developmen:t. of the Valley of the Great Kanawha~. River has heen rapid ana has not as yet reached its peake in growth. The Valley has been richly endowed ·with abundance of raw mate rial and the facilities for the changing or these materials in ~~ useful commodities. Along with the growth of the industry comes civic' growth and it is these growth that I wish to pre sent in this monograph • .Althllugh much data l!lave accumulated in the form of reports, bulletins, and articles, no available work from which a· true oo.n cept of the past growth and present status may be obta·ined now exists in assembled form. Much of the material I ha;ve gathered have been through visits to vari,us plants and organization and in personal interviews I have gathered what ever I could th!lt is avail a bla for a stu:dy of this kind. -
Details on This Bus. Lie Does Not 'Specificallyizrecallkanyaot-::.--• •
ricaraG; 6:1114 • L FEDERAL BUREAU OF INVESTIGATION • REPORTING OFFICE 01•FICIE OF ORIGIN DATE INVESTIGATIVE PERIOD NEW ORLEANS DALLAS 12/36 /63 12/5-13/63 I • TITLE OF CASE REPORT MADE BY TYPED BY AsTEPHEN M. CALLENDER /ush LEE HARVEY 'QVIALD, aka. CHARACTER OF CASE INTERNAL SECURITY.- R •(` REFERENCES: Little Rock teletype to- Directors_ 12/6/63. Newark teletype to Director, 12/X63. a. Dallas airtel to New Orleans, 12/7/63. Report of SA STEPHEN M. CALLENDER, 12/12/63, at New Orleans. • - P - LEADS No leads are being set forth in this report since lead e being handled immediately upon receipt. Pr 41' 4/tokv. A- (-9 -tier P-t' e is 4 corL1--,rLi,Tnay137,___, 4 c 0 " 3 v i= ti '141973 SPECIAL AGENT APPROVED IN CHARGE DO NOT WRITE IN SPACES SELO COPIES MADE: Bureau 1105-82559RM 3 - Dallas 100-10461 RM 2 - NewSTleans (100-16601) C 01 Liz'? _ • .; I Pd.: it a t; 963 C 4.4.141 1' ': /5- /e 6, DISSEMINATION RECORD OF TACHED REPORT NOTATIONS AGENCY--- Lt RV:WIEST RECD.. DATE FWD. NOW . awserompre •wwws wan R-46/414–I •• • • .4. • .!.; NO (100-16601) /sw/bap • • ' rY sktk • _ - • '- .•• INFORMANTS: ' 4 - - • " • )4t j 7- XD ITT .WHERE LOCATED r • NC) T-/ is Newark- teletrie'to New Jerssyl!!!!!!!"1!!!!!!!!!! Director,-12/6/63, Dover, New Jsrmey, wtose identity Orleamtl_file 602.:1,uld be protected because of his 1.pesition. .• NO T- is 1111311.11111.111111.11111.1. Little Rock teletype'' 6.?-it.hT^st Bell Tel11;:.one ' to Director, 12/6/63,-_. -
Record No. 3186
Record No. 3186 In the Supren1e Court of Appeals of Virginia at Richmond VIRGINIA ST AGE LINES, INC., V. COMMONWEALTH OF, VIRGINIA, ETC. FROM 1'F1 I~ S'J'ATE COR.P OR,\ TlON COMMISSION OF VIBOlNIA, RULE 14. ~5. N Ul\lBER OF COPms ·1·0 n~ P rum AND D ELIVF.Rl•:O TO Orros I~G Cou~sm.. Twenty <.:opiC>s of earb brief shall be filed with the cl('rk of the eourt, and nt least two copies mailed or de livered to opposing counsC'l 011 or before the clay on wltid1 the brief is fi led. ~.G. S1 zr-: A~'i) 'fYPF. Bric>fs 8-hall lie nine inehes in length ::md six inches in width, so as to <·onforrn in dimensions to t he printc•d re('ord, a nd ~lrnll he pl'intt1 d in type not less in size, ns to height a nd wid U1, than the• type in wltieli the reeonl is printc•tl. The record umubc>r of the. case and 1rnmes. of coun sel shall he pr inted OH 1hL' front <:'O\'C' t' of all brief~. :i\I. B. \\TNl'TS, Clerk. Court opens at S :30 a. m. ; Adjourns at 1 :00 p. m. 11, VA-JObfo RULE 14-BRIEFS 1. Form and contents of a ppellant's brief. T h e ope n ing brief o f t he appellan t ( or the petit ion for appeal wl!c u adopted as the opening brief) shall con tain : (a) A s u bjec t inc.lex and tal1lc oi c ita t ions w ith cas es alphabetically arranged. -
National Association of Motor Bus Operators
_ .......~·LIATED WITH N AUTOMOBILE .--....:• '- OCIATION X413 73sn C3 ashinqton, 'D. e. 045573 • BUS FACTS FOR .. 'l9'Y3~- A Publication of Facts and Figures of the Motor Bus Industry as of January 1, t 93,;\ Compiled and Published by the NATIONAL ASSOCIATION OF MOTOR BUS OPERATORS TOWER BUU.DJNG, WASHINGTON, D. C. Table of Contents GENERAL STATISTICS Page Growth of Motor Bus Transportation (1928-1932, incl.)--------------- 4-5 Annual Census Totals (1928-1933) by States and Regions 6-7 Census (1933) Revenue Earning Bus Operations ----------- 8-9 Census (1933) of School Bus Operations-------------- 10 Business Done by Revenue Bus Operations During 1932 12 ELECTRIC RAILWAY BUS OPERATIONS Growth and Extent of____ ·------------4-5--8-13-19 Capacity of Buses Purchased By 14 New Buses Purchased By__ 15 Seating Capacity of Buses in Use By 16 Distribution of Equipment, lllileage, Passengers and Revenue 18 STEAM RAILROAD BUS OPERATIONS Growth and Extent of _____________4-5--8-19 FOREIGN STATISTICS Use of Buses in Foreign Countries<--------- 11 TRENDS IN BUS PRODUCTION Trends in Body Capacities 81 Trends in Chassis Production 32 Trends in Body Production ---------------- 33 MISCELLANEOUS Passenger Miles in U. S. by Various Methods of Transportation__ 20 Railroad Freight Traffic Compared with Industrial Production___ 20 Life Insurance Company Investments as of Dec. 31, 1932 22 Assets of Fiduciary Institutions in Railroad Securities 23 TAXES Percent of Increase in Taxes, 1919-1931 21 Comparison of Bus Taxes and Other Taxes. 24 Growth of Bus Tax Rate -
The Supreme Court Retreats Into Its Formalistic Shell in Oklahoma Tax Commission V
University of Richmond Law Review Volume 29 | Issue 5 Article 8 1995 Form v. Substance: The uprS eme Court Retreats Into Its Formalistic Shell in Oklahoma Tax Commission v. Jefferson Lines Jason P. Livingston University of Richmond Follow this and additional works at: http://scholarship.richmond.edu/lawreview Part of the Supreme Court of the United States Commons Recommended Citation Jason P. Livingston, Form v. Substance: The Supreme Court Retreats Into Its Formalistic Shell in Oklahoma Tax Commission v. Jefferson Lines, 29 U. Rich. L. Rev. 1591 (1995). Available at: http://scholarship.richmond.edu/lawreview/vol29/iss5/8 This Casenote is brought to you for free and open access by the Law School Journals at UR Scholarship Repository. It has been accepted for inclusion in University of Richmond Law Review by an authorized editor of UR Scholarship Repository. For more information, please contact [email protected]. FORM V. SUBSTANCE: THE SUPREME COURT RETREATS INTO ITS FORMALISTIC SHELL IN OKLAHOMA TAX COMMISSION V. JEFFERSONLINES I. INTRODUCTION The Constitution expressly authorizes Congress to "regulate Commerce with foreign Nations, and among the several States."1 However, it says nothing about the protection of inter- state commerce absent any affirmative action by Congress. The Supreme Court has consistently recognized implicit in the lan- guage of the Commerce Clause "a further, negative command, known as the dormant Commerce Clause, prohibiting certain state taxation even when Congress has failed to legislate on the subject."2 In finding that states may constitutionally tax the local portion of interstate business transactions, the Court has held that "[it was not the purpose of the Commerce Clause to relieve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing business."' This concept is known as apportionment.