Supreme Court· 1/10/1989

Goldberg v. Sweet

Citations

488 U.S. 252
109 S. Ct. 582
102 L. Ed. 2d 607
1989 U.S. LEXIS 308
65 Rad. Reg. 2d (P & F) 1402
98 P.U.R.4th 263
57 U.S.L.W. 4070

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).

Judges: Marshall, Stevens, O'Connor, Scalia

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Cited by

231 cases in this archive cite this case; the 20 most cited are listed.

Cites

27 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named Goldberg v. Sweet

10 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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