Luther v. Commissioner of Revenue

How courts have described this case

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

• discussing whether a challenged tax has a substantial effect on interstate commerce
• \Due process deals with the fairness of the tax at issue and ensures that the taxpayer has adequate notice that she may be subject to the tax.\
• income tax on non-domiciliary resident did not risk multiple taxation due to credit

Source: CourtListener parenthetical corpus (CC0).