Danny K. Prince v. Robert M. Weleba

How courts have described this case

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

• holding that Illinois excise tax satisfied the Complete Auto test
• observing that “a taxpayer’s receipt of police and fire protection, the use of public roads and mass transit, and the other advantages of civilized society satisf[y] the requirement that the tax be fairly related to benefits provided by the State to the taxpayer”
• noting additionally that the dormant Commerce Clause is not designed to protect the “insider who presumably is able to complain about and change the tax through the [state] political process”
• endorsing apportionment of a tax on “large physical objects over identifiable routes, where it was practicable to keep track of the distance actually traveled within the taxing State”
• upholding tax upon the purchase of an interstate telephone call which had “many of the characteristics of a sales tax .. . [e]ven though such a retail purchase is not a purely local event since it triggers simultaneous activity in several States”
• upholding tax upon the purchase of an interstate telephone call which had \many of the characteristics of a sales tax . . . [e]ven though such a retail purchase is not a purely local event since it triggers simultaneous activity in several States\

Source: CourtListener parenthetical corpus (CC0).