United States Glue Co. v. Town of Oak Creek
Citations
- 247 U.S. 321
- 38 S. Ct. 499
- 62 L. Ed. 1135
- 1918 U.S. LEXIS 1913
Syllabus
<p>A State, in laying a general income tax upon the gains and profits of a domestic corporation, may include in the computation the net ■ income derived from transactions in interstate commerce, without contravening the commerce clause of the Constitution.</p> <p>So held in respect of the Wisconsin income tax law (Laws 1911, c. 658), as applied to income from sales to customers outside the State of goods delivered from the company’s factory within it, and from sales to such customers and shipment from the company’s branches in other States of goods previously made at its factory within the State and sent to such branches.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- affirming United States Glue Co. v. Town of Oak Creek, 161 Wis. 211 (1915
- even though Wisconsin manufacturer engaged in interstate commerce, State tax did not so affect interstate commerce as to violate commerce clause
Source: CourtListener parenthetical corpus (CC0).
Judges: Pitney, White
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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