Atkinson Dredging Co. v. Thomas

How courts have described this case

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

• unapportioned tax on appellant’s property did not violate due process even though property was located and taxed in another jurisdiction for portion of tax year
• several federal and state jurisdictions require apportionment of personal property taxes on property that is engaged in interstate commerce and that has sufficient contacts with more than one taxing authority during tax year

Source: CourtListener parenthetical corpus (CC0).