Union Pacific Railroad v. Auditing Division of the Utah State Tax Commission

How courts have described this case

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

• noting that a state ―cannot impose a tax which discriminates against interstate commerce‖
• “[The] commerce clause permits a state to tax property which has ‘become part of the common mass of property within the state.’ ” (citation omitted in original)

Source: CourtListener parenthetical corpus (CC0).