ITEL CONTAINERS INTERNATIONAL CORP.
v.
HUDDLESTON, COMMISSIONER OF REVENUE OF TENNESSEE
United States Supreme Court.https://leagle.com/images/logo.png
Argued October 14, 1992.
Decided February 23, 1993.
Attorney(s) appearing for the Case
Philip W. Collier argued the cause for petitioner. With him on the briefs were Andrew L. Frey, Charles Rothfeld, and Lisa D. Leach.
Charles W. Burson, Attorney General of Tennessee, argued the cause for respondent. With him on the brief were John Knox Walkup, Solicitor General, and Daryl J. Brand, Assistant Attorney General.
Edwin S. Kneedler argued the cause for the United States as amicus curiae urging affirmance. On the brief were Solicitor General Starr, Acting Assistant Attorney General Bruton, Deputy Solicitor General Wallace, Kent L. Jones, Gary R. Allen, and Ernest J. Brown.*
Kennedy, J., delivered the opinion of the Court, in which Rehnquist, C. J., and White, Stevens, O'Connor, Souter, and Thomas, JJ., joined, and in all but Parts IV and V of which Scalia, J., joined. Scalia, J., filed an opinion concurring in part and concurring in the judgment, p. 78. Blackmun, J., filed a dissenting opinion, p. 82.
United States Supreme Court.
Justice Kennedy, delivered the opinion of the Court.
In this case we consider the validity of a state tax affecting cargo containers used in international trade, a subject we have addressed once before. See Japan Line, Ltd. v. County of Los Angeles,441 U.S. 434 (1979). We sustain Tennessee's sales tax on leases of containers owned by a domestic company and used in international shipping.
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