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SPECTOR MOTOR CO. v. McLAUGHLIN

No. 62.

323 U.S. 101 (1944)

SPECTOR MOTOR SERVICE, INC. v. McLAUGHLIN, TAX COMMISSIONER (WALSH, SUBSTITUTED DEFENDANT).

Supreme Court of United States.

Decided December 4, 1944.

Attorney(s) appearing for the Case

Messrs. J. Ninian Beall and Cyril Coleman, with whom Mr. Roland Rice was on the brief, for petitioner.

Mr. Frank J. DiSesa, Assistant Attorney General of Connecticut, with whom Mr. Francis A. Pallotti, Attorney General, was on the brief, for respondent.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

This is a suit brought in a United States district court to enjoin the enforcement of a State tax and for a declaratory judgment.

The Connecticut Corporation Business Tax Act of 1935, as amended, imposed on every corporation, not otherwise specially taxed, carrying on or having the right to carry on business within the State "a tax or excise upon its franchise...

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