COMPLETE AUTO TRANSIT, INC. v. BRADY

No. 76-29.

430 U.S. 274 (1977)

COMPLETE AUTO TRANSIT, INC. v. BRADY, CHAIRMAN, MISSISSIPPI TAX COMMISSION.

Supreme Court of United States.

Decided March 7, 1977.


Attorney(s) appearing for the Case

Alan W. Perry argued the cause for appellant. With him on the briefs were Robert C. Cannada, George H. Butler, D. Carl Black, and Rhesa H. Barksdale.

James H. Haddock argued the cause and filed a brief for appellee.


MR. JUSTICE BLACKMUN delivered the opinion of the Court.

Once again we are presented with "`the perennial problem of the validity of a state tax for the privilege of carrying on, within a state, certain activities' related to a corporation's operation of an interstate business." Colonial Pipeline Co. v. Traigle, 421 U.S. 100, 101 (1975), quoting Memphis Gas Co. v. Stone, 335 U.S. 80

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