commerce clause in Montana

1994In CTS Corporation v. Dynamics Corporation of America (1987), 481 U.S. 69 , 107 S. Ct. 1637 , 95 L.Ed.2d 67 , the Court reemphasized the principle that a state statute does not violate the commerce clause if it is evenhandedly applied without regard to whether the activity is interstate or intrastate in nature.

1994In CTS Corporation v. Dynamics Corporation of America (1987), 481 U.S. 69 , 107 S. Ct. 1637 , 95 L.Ed.2d 67 , the Court reemphasized the principle that a state statute does not violate the commerce clause if it is evenhandedly applied without regard to whether the activity is interstate or intrastate in nature.

1989The Court found that no 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 , 97 S.Ct. at 607 , 50 L.Ed.2d at 524 , citing Northwestern States Portland Cement Co. v. Minnesota (1959), 358 U.S. 450, 458 , 79 S.Ct. 357, 362 , 3 L.Ed.2d 421, 427 . *89 In the case at hand, however, the beneficial use tax has been imposed upon both local and interstate users of the 500 KV lines for the purpose of eliminating a tax windfall and competitive advantage which enure to the us

1989The Court found that no 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 , 97 S.Ct. at 607 , 50 L.Ed.2d at 524 , citing Northwestern States Portland Cement Co. v. Minnesota (1959), 358 U.S. 450, 458 , 79 S.Ct. 357, 362 , 3 L.Ed.2d 421, 427 . *89 In the case at hand, however, the beneficial use tax has been imposed upon both local and interstate users of the 500 KV lines for the purpose of eliminating a tax windfall and competitive advantage which enure to the us

1989In Boston Stock Exchange v. State Tax Comm’n (1977), 429 U.S. 318 , 97 S.Ct. 599 , 50 L.Ed.2d 514 , the Supreme Court found a transfer tax on out-of-state sales of stocks violated the commerce clause.

1989In Boston Stock Exchange v. State Tax Comm’n (1977), 429 U.S. 318 , 97 S.Ct. 599 , 50 L.Ed.2d 514 , the Supreme Court found a transfer tax on out-of-state sales of stocks violated the commerce clause.

1981United States v. Pollmann (D.Mont. 1973), 364 F.Supp. 995 .

1981United States v. Pollmann (D.Mont. 1973), 364 F. Supp. 995 .

1980In Post Oak Oil Company v. Oklahoma Tax Com’n (Okl.1978), 575 P.2d 964 , a state excise tax on the severance of natural gas in Oklahoma withstood a commerce clause attack.

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The earlier case of Spector Motor Service v. O’Connor (1951), 340 U.S. 602 , 71 S.Ct. 508 , 95 L.Ed. 573 , had adopted a formalistic test to the effect that taxes on the “privilege” of doing interstate business violated the commerce clause.

1980The earlier case of Spector Motor Service v. O’Connor (1951), 340 U.S. 602 , 71 S.Ct. 508 , 95 L.Ed. 573 , had adopted a formalistic test to the effect that taxes on the “privilege” of doing interstate business violated the commerce clause.

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980Dept. v. Stevedoring Assn. (1978), 435 U.S. 734 , 98 S.Ct. 1388 , 55 L.Ed.2d 682 , also discussed hereafter.

1980Dept. v. Stevedoring Assn. (1978), 435 U.S. 734 , 98 S.Ct. 1388 , 55 L.Ed.2d 682 , also discussed hereafter.

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1980The plaintiffs’ attack against the coal severance tax under the commerce clause is based upon the premise that the United States Supreme Court has moved away from its holdings in Hope Gas Co., Oliver Iron Co., and Heisler, supra. The cases on which plaintiffs rely for this contention may be summarized as follows: *199 (1) Labor Board v. Jones & Laughlin (1937), 301 U.S. 1 , 57 S.Ct. 615 , 81 L.Ed. 893 , upholding the NLRA against a constitutional attack; Wickard v. Filburn (1942), 317 U.S. 111 , 63 S.Ct. 82 , 87 L.Ed. 122 , upholding a federal program of acreage allotments for wheat production

1976Under the Act, the determination of the extent of coverage is “a problem of statutory delineation, not constitutional power * * Warren-Bradshaw Drilling Co. v. Hall, 317 U.S. 88 , 63 S.Ct. 125 , 87 L.Ed. 83, 84 .

1976Under the Act, the determination of the extent of coverage is “a problem of statutory delineation, not constitutional power * * Warren-Bradshaw Drilling Co. v. Hall, 317 U.S. 88 , 63 S.Ct. 125 , 87 L.Ed. 83, 84 .

1946See Gibbons v. Ogden, 9 Wheat. 1, 187 , 6 L.Ed. 23 ; Brown v. Maryland, 12 Wheat. 419, 438, 439 , 6 L.Ed. 678 ; Cooley v. Board of Port Wardens [etc.], supra; [In re] State Freight Tax, 15 Wall. 232, 280 , 21 L.Ed. 146 ; State Tax on Railway Gross Receipts, 15 Wall. 284, 289, 297, 298 , 21 L.Ed. 164 ; Cook v. Pennsylvania, 97 U.S. 566 , 574 , *Page 129 24 L.Ed. 1015 ; [State of] Maine v. Grand Trunk R.

1946See Gibbons v. Ogden, 9 Wheat. 1, 187 , 6 L.Ed. 23 ; Brown v. Maryland, 12 Wheat. 419, 438, 439 , 6 L.Ed. 678 ; Cooley v. Board of Port Wardens [etc.], supra; [In re] State Freight Tax, 15 Wall. 232, 280 , 21 L.Ed. 146 ; State Tax on Railway Gross Receipts, 15 Wall. 284, 289, 297, 298 , 21 L.Ed. 164 ; Cook v. Pennsylvania, 97 U.S. 566 , 574 , *Page 129 24 L.Ed. 1015 ; [State of] Maine v. Grand Trunk R.

1946See Gibbons v. Ogden, 9 Wheat. 1, 187 , 6 L.Ed. 23 ; Brown v. Maryland, 12 Wheat. 419, 438, 439 , 6 L.Ed. 678 ; Cooley v. Board of Port Wardens [etc.], supra; [In re] State Freight Tax, 15 Wall. 232, 280 , 21 L.Ed. 146 ; State Tax on Railway Gross Receipts, 15 Wall. 284, 289, 297, 298 , 21 L.Ed. 164 ; Cook v. Pennsylvania, 97 U.S. 566 , 574 , *Page 129 24 L.Ed. 1015 ; [State of] Maine v. Grand Trunk R.

1946See Gibbons v. Ogden, 9 Wheat. 1, 187 , 6 L.Ed. 23 ; Brown v. Maryland, 12 Wheat. 419, 438, 439 , 6 L.Ed. 678 ; Cooley v. Board of Port Wardens [etc.], supra; [In re] State Freight Tax, 15 Wall. 232, 280 , 21 L.Ed. 146 ; State Tax on Railway Gross Receipts, 15 Wall. 284, 289, 297, 298 , 21 L.Ed. 164 ; Cook v. Pennsylvania, 97 U.S. 566 , 574 , *Page 129 24 L.Ed. 1015 ; [State of] Maine v. Grand Trunk R.

1946Robbins v. Shelby County Taxing District, 120 U.S. 489 , 498 , 7 S.Ct. 592 , 30 L.Ed. 694 ; Caldwell v. North Carolina, 187 U.S. 622 , 626 , 23 S.Ct. 229 , 47 L.Ed. 336 .

1946Robbins v. Shelby County Taxing District, 120 U.S. 489 , 498 , 7 S.Ct. 592 , 30 L.Ed. 694 ; Caldwell v. North Carolina, 187 U.S. 622 , 626 , 23 S.Ct. 229 , 47 L.Ed. 336 .

1946Robbins v. Shelby County Taxing District, 120 U.S. 489 , 498 , 7 S.Ct. 592 , 30 L.Ed. 694 ; Caldwell v. North Carolina, 187 U.S. 622 , 626 , 23 S.Ct. 229 , 47 L.Ed. 336 .

1946Robbins v. Shelby County Taxing District, 120 U.S. 489 , 498 , 7 S.Ct. 592 , 30 L.Ed. 694 ; Caldwell v. North Carolina, 187 U.S. 622 , 626 , 23 S.Ct. 229 , 47 L.Ed. 336 .

1946The trial court allowed recovery, but its judgment was reversed by the Supreme Court of the state, 161 Tenn. 56 , 29 S.W.2d 257 , and the case was appealed to the Supreme Court of the United States as above indicated.

1946The trial court allowed recovery, but its judgment was reversed by the Supreme Court of the state, 161 Tenn. 56 , 29 S.W.2d 257 , and the case was appealed to the Supreme Court of the United States as above indicated.