Michigan-Wisconsin Pipe Line Co. v. Calvert

How courts have described this case

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

• holding that taking of gas into common carrier's pipeline placed gas into stream of interstate commerce
• holding that taking of gas into common carrier’s pipeline placed gas into stream of interstate commerce
• holding that taking of gas into common carrier’s pipeline placed gas into stream of interstate commerce
• holding that occupational tax on the gathering of gas violated the commerce clause when the taxable event was the transfer of the gas from the seller’s pipeline to the buyer’s pipeline
• holding that tax on taking of gas into interstate pipeline infringed upon the Commerce Clause and recognizing that such tax would permit a multiple burden upon commerce because other states could impose a tax on the first taking of the same gas in their state
• holding unconstitutional Texas occupation tax on taking'gas from outlet of independent gasoline plant in state, after production, gathering, and processing, for immediate interstate transmission

Source: CourtListener parenthetical corpus (CC0).