D. O. James Manufacturing Co. v. Commissioner

How courts have described this case

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

• describing continental rail transportation system as including “bridge” railroads serving other carriers in specific areas
• commerce clause may require apportionment formula not substantially different from formulas used by other states
• “The limits imposed by the commerce clause and the due process clause of the fourteenth amendment are much alike.”
• “The limits imposed by the commerce clause and the due process clause of the fourteenth amendment are much alike.”
• regarding formulary allocation of centrally assessed property value
• regarding formulary allocation of centrally assessed property value

Source: CourtListener parenthetical corpus (CC0).