Allfirst Bank v. Commonwealth

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• “[U]nder the Commerce and Due Process Clauses of the U.S. Constitution, states may only impose taxes on value attributable to in-state business activity.”
• \[S]hares of stock subsist when sold and become the property of the new shareholder.\

Source: CourtListener parenthetical corpus (CC0).