SPECTOR MOTOR SERVICE v. O'CONNOR.

No. 132.

340 U.S. 602 (1951)

SPECTOR MOTOR SERVICE, INC. v. O'CONNOR, TAX COMMISSIONER.

Supreme Court of United States.

Reargued January 10, 1951.

Decided March 26, 1951.


Attorney(s) appearing for the Case

Cyril Coleman argued the cause and filed a brief for petitioner.

Louis Weinstein, Assistant Attorney General of Connecticut, argued the cause for respondent. With him on the brief was William L. Hadden, Attorney General.


MR. JUSTICE BURTON delivered the opinion of the Court.

This proceeding attacks, under the Commerce Clause of the Constitution of the United States, the validity of a state tax imposed upon the franchise of a foreign corporation for the privilege of doing business within the State when (1) the business consists solely of interstate commerce, and (2) the tax is computed at a nondiscriminatory rate on that part of the corporation's net income which is reasonably attributable...

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