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5 Wisconsin opinions name it 2 courts 1986–2006 0 in the last five years
The cases below were cited by Wisconsin courts in a sentence that names this issue. Sides come from how each citing opinion treated the case (Syfertize flag on that citation), so a case can appear on both: that is where the law is contested. A red or yellow chip is the case's own overall treatment.
| Case | Followed | Cited |
|---|---|---|
Trinova Corp. v. Michigan Department of Treasurygreen2 sentences1991In Trinova Corp. v. Michigan Dept. of Treasury, — U.S. —, 111 S. Ct. 818 (1991), the Supreme Court stated that the four element Commerce Clause test encompasses the Due Process requirements: The Complete Auto test, while responsive to Commerce Clause dictates, encompasses as well the Due Process requirement that there be "a 'minimal connection' between the interstate activities and that taxing State, and a rational relationship between the income attributed to the State and the intrastate values of the enterprise." Trinova, — U.S. —, 111 S. Ct. at 828 (citations omitted). 1991In Trinova Corp. v. Michigan Dept. of Treasury, — U.S. —, 111 S. Ct. 818 (1991), the Supreme Court stated that the four element Commerce Clause test encompasses the Due Process requirements: The Complete Auto test, while responsive to Commerce Clause dictates, encompasses as well the Due Process requirement that there be "a 'minimal connection' between the interstate activities and that taxing State, and a rational relationship between the income attributed to the State and the intrastate values of the enterprise." Trinova, — U.S. —, 111 S. Ct. at 828 (citations omitted). | 1 | 1 |
Northwestern States Portland Cement Co. v. Minnesotagreen2 sentences1986No state "may 'impose a tax which discriminates against interstate commerce ... by providing a direct commercial advantage to local business.'" Boston Stock Exchange, 429 U.S. at 329 (quoting Northwestern States Portland Cement Co. v. Minnesota, 358 U.S. 450, 458 (1959)). 1986No state "may `impose a tax which discriminates against interstate commerce . . . by providing a direct commercial advantage to local business.'" Boston stock Exchange, 429 U.S. at 329 (quoting Northwestern States Portland Cement Co. v. Minnesota, 358 U.S. 450, 458 (1959)). | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Wisconsin. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Boston Stock Exchange v. State Tax Commission
green
2 sentences2006Under the test established in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 , 97 S.Ct. 1076 , 51 L.Ed.2d 326 (1977), a state tax is permissible *306 under the implied limitations of the Commerce Clause if (1) there is a substantial nexus between the taxed activity and the taxing State; (2) the tax is fairly apportioned; (3) the tax does not discriminate against interstate commerce; and (4) the tax is fairly related to the services provided by the State. [34] The third elementโthe tax does not discriminate against interstate commerce, the test in general negative Commerce Clause jurispru 2006Under the test established in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 , 97 S.Ct. 1076 , 51 L.Ed.2d 326 (1977), a state tax is permissible *306 under the implied limitations of the Commerce Clause if (1) there is a substantial nexus between the taxed activity and the taxing State; (2) the tax is fairly apportioned; (3) the tax does not discriminate against interstate commerce; and (4) the tax is fairly related to the services provided by the State. [34] The third elementโthe tax does not discriminate against interstate commerce, the test in general negative Commerce Clause jurispru | 2 | 1986–2006 |
Complete Auto Transit, Inc. v. Brady
green
2 sentences2006Under the test established in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 (1977), a state tax is permissible under the implied limitations of the Commerce Clause if (1) there is a substantial nexus between the taxed activity and the taxing State; (2) the tax is fairly apportioned; (3) the tax does not discriminate against interstate commerce; and (4) the tax is fairly related to the services provided by the State. 34 The third element — the tax does not discriminate against interstate commerce, the test in general negative Commerce Clause jurisprudence — is important in the instant case 2006Under the test established in Complete Auto Transit, Inc. v. Brady, 430 U.S. 274 , 97 S.Ct. 1076 , 51 L.Ed.2d 326 (1977), a state tax is permissible *306 under the implied limitations of the Commerce Clause if (1) there is a substantial nexus between the taxed activity and the taxing State; (2) the tax is fairly apportioned; (3) the tax does not discriminate against interstate commerce; and (4) the tax is fairly related to the services provided by the State. [34] The third elementโthe tax does not discriminate against interstate commerce, the test in general negative Commerce Clause jurispru | 1 | 2006–2006 |
Central Greyhound Lines, Inc. v. Mealey
green
2 sentences1997Oklahoma Tax Comm'n v. Jefferson Lines, Inc., 115 S. Ct. 1331 (1995) (distinguishing Central Greyhound, 334 U.S. 653 ). ¶ 51. 1997Oklahoma Tax Comm'n v. Jefferson Lines, Inc., 115 S. Ct. 1331 (1995) (distinguishing Central Greyhound, 334 U.S. 653 ). ¶ 51. | 1 | 1997–1997 |
Oklahoma Tax Commission v. Jefferson Lines, Inc.
red
2 sentences1997Oklahoma Tax Comm'n v. Jefferson Lines, Inc., 115 S. Ct. 1331 (1995) (distinguishing Central Greyhound, 334 U.S. 653 ). ¶ 51. 1997Oklahoma Tax Comm'n v. Jefferson Lines, Inc., 115 S. Ct. 1331 (1995) (distinguishing Central Greyhound, 334 U.S. 653 ). ¶ 51. | 1 | 1997–1997 |
American Trucking Assns., Inc. v. Scheiner
green
1 sentence1996Id. | 1 | 1996–1996 |
Consolidated Freightways Corp. v. Wisconsin Department of Revenue
neutral
2 sentences1991By the Court. — The decision of the court of appeals is reversed. 1 Consolidated Freightways Corp. v. DOR, 157 Wis. 2d 65 , 458 N.W.2d 550 (Ct. App. 1990). 2 Tax 2.47 Apportionment of net business income of interstate motor carriers of property. *769 (s. 71.07(2)(e), Stats.) The apportionable income of an interstate motor carrier of property, doing business in Wisconsin, shall be apportioned to Wisconsin, on the basis of the arithmetical average of the following 2 ratios: (a) The ratio of the gross receipts from carriage of property first acquired for carriage in Wisconsin to the total gross r 1991By the Court. — The decision of the court of appeals is reversed. 1 Consolidated Freightways Corp. v. DOR, 157 Wis. 2d 65 , 458 N.W.2d 550 (Ct. App. 1990). 2 Tax 2.47 Apportionment of net business income of interstate motor carriers of property. *769 (s. 71.07(2)(e), Stats.) The apportionable income of an interstate motor carrier of property, doing business in Wisconsin, shall be apportioned to Wisconsin, on the basis of the arithmetical average of the following 2 ratios: (a) The ratio of the gross receipts from carriage of property first acquired for carriage in Wisconsin to the total gross r | 1 | 1991–1991 |
Opinions by the citing court's state. A doctrine retained in one state and abandoned in another shows up here as a year span that stalls.