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...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases