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Supreme Court· 1/14/1976

Michelin Tire Corp. v. Wages

Citations

  • 423 U.S. 276
  • 96 S. Ct. 535
  • 46 L. Ed. 2d 495
  • 1976 U.S. LEXIS 120

How courts have described this case

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

  • stating that nondiscriminatory ad valorem taxation “deprives the Federal Government of nothing to which it is entitled”
  • noting that “[w]hat we do in this case is to merely ‘draw a line,’ and it is, admittedly, a difficult line to draw”
  • noting that “nondiscriminatory ad valorem” and other types of taxes share “the characteristic that they cannot be selectively imposed and increased so as substantially to impair or prohibit importation”
  • noting that “nondiscriminatory ad valorem” and other types of taxes share “the characteristic that they cannot be selectively imposed and increased so as substantially to impair or prohibit importation”
  • overruling Low v. Austin, 13 Wall. 29 (1872), because it ignored the language and objectives of the Import-Export Clause and misread earlier Court precedent
  • describing reasons behind and analysis of Import-Export Clause to determine whether a tax constitutes an impermissible impost or duty

Source: CourtListener parenthetical corpus (CC0).

Judges: Brennan, Btjrger, Stewart, Marshall, Blackmun, Powell, Rehnquist, White, Stevens

Read full opinion on CourtListener

Other cases named Michelin Tire Corp. v. Wages

3 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.