M. D. and T. D. v. Texas Department of Family and Protective Services

How courts have described this case

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

• noting that taxpayer does not have to prove \actual discriminatory impact\ to show that certain tax is form of discrimination against interstate commerce
• noting that taxpayer does not have to prove Aactual discriminatory impact@ to show that certain tax is form of discrimination against interstate commerce
• invalidating West Virginia’s wholesale gross receipts tax which exempted local manufacturers, even though local manufacturers paid a higher manufacturing tax
• applying the case to invalidate a West Virginia gross receipts tax based on an unconstitutionally narrow exemption limited only to local manufacturers
• commingling consideration of the internal consistency test and the discrimination prong of the Complete Auto test because “[a] tax that unfairly apportions income from other States is a form of discrimination against interstate commerce”
• commingling consideration of the internal consistency test and the discrimination prong of the Complete Auto test because “[a] tax that unfairly apportions income from other States is a form of discrimination against interstate commerce”

Source: CourtListener parenthetical corpus (CC0).