O'Holleran v. O'Holleran

How courts have described this case

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

• holding that neither the Commerce Clause nor the Due Process Clause of United States Constitution prevent states from taxing net income of an interstate business that is \earned from and fairly apportioned to business activities within the taxing State\
• holding that a state may tax the “net income from the interstate operations of a foreign corporation ... provided the levy is not discriminatory and is properly apportioned to local activities within the taxing State forming sufficient nexus to support the same”
• observing that income tax could be supported if the “activities form a sufficient ‘nexus between such a tax and transactions within a state for which the tax is an exaction’”
• overruling United States v. South-Eastern Underwriters Ass’n, 322 U.S. 533, 64 S.Ct. 1162, 88 L.Ed. 1440 (1944)
• describing the Court’s dormant Commerce Clause cases relating to the states’ tax power alternately as a “tangled underbrush” and a “quagmire”
• calling the Court's negative Commerce Clause jurisprudence a \tangled underbrush\ and a \quagmire\

Source: CourtListener parenthetical corpus (CC0).