multiple burden test (Washington) · Go Syfert
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multiple burden test in Washington

7 Washington opinions name it 2 courts 1961–1973 0 in the last five years

The cases below were cited by Washington 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.

Followed or applied (1)

CaseFollowedCited
WASH.-ORE. SHIPPERS ETC. v. Schumachergreen
wash · 1961 · cited in 2 Washington opinions naming this issue, 1970–1973
2 sentences

1973Washington-Oregon Shippers Cooperative Ass’n v. Schu- macher, 59 Wn.2d 159, 167 , 367 P.2d 112 (1961).

1973Washington-Oregon Shippers Cooperative Ass’n v. Schu- macher, 59 Wn.2d 159, 167 , 367 P.2d 112 (1961).

12

Distinguished, questioned or overruled (0)

CaseNegativeCited
No negative-treatment citations attached to this issue in Washington. Read the followed side critically anyway.

Also cited on this issue (9)

CaseCitedYears
Northwestern States Portland Cement Co. v. Minnesota green
scotus · 1959
2 sentences

1971That the latter has become increasingly important is shown by Northwestern States Portland Cement Co. v. Minnesota (1959), 358 U.S. 450 , 3 L.

1961That the latter has become increasingly important is shown by Northwestern States Portland Cement Co. v. Minnesota (1959), 358 U. S. 450 , 3 L.

21961–1971
General Motors Corp. v. State green
wash · 1962
2 sentences

1970This court has, in subsequent decisions, discussed or applied either or both facets of the rule announced in Washington-Oregon Shippers Cooperative Ass’n v. Schumacher, supra. See General Motors Corp. v. State, 60 Wn.2d 862 , 376 P.2d 843 (1962); Pullman Co. v. State, 65 Wn.2d 860, 866 , 400 P.2d 91 (1965); Continental Grain Co. v. State, 66 Wn.2d 194 , 401 P.2d 870 (1965).

1970This court has, in subsequent decisions, discussed or applied either or both facets of the rule announced in Washington-Oregon Shippers Cooperative Ass’n v. Schumacher, supra. See General Motors Corp. v. State, 60 Wn.2d 862 , 376 P.2d 843 (1962); Pullman Co. v. State, 65 Wn.2d 860, 866 , 400 P.2d 91 (1965); Continental Grain Co. v. State, 66 Wn.2d 194 , 401 P.2d 870 (1965).

21970–1970
Gwin, White & Prince, Inc. v. Henneford green
scotus · 1939
2 sentences

1961We must next determine whether the multiple burden test is satisfied. “. . . [N]ot every local tax laid upon gross receipts derived from participation in interstate commerce is forbidden. . . . ” Gwin, White & Prince, Inc. v. Henneford (1937), 305 U. S. 434 , 83 L.

1961We must next determine whether the multiple burden test is satisfied. “. . . [N]ot every local tax laid upon gross receipts derived from participation in interstate commerce is forbidden. . . . ” Gwin, White & Prince, Inc. v. Henneford (1937), 305 U. S. 434 , 83 L.

21961–1961
McKinnis Travel Service, Inc. v. State green
wash · 1970
2 sentences

1973McKinnis Travel Serv., Inc. v. State, 78 Wn.2d 229, 232 , 472 P.2d 392 (1970); PUD No. 2 v. State, 82 Wn.2d 232, 237 , 510 P.2d 206 (1973).

1973McKinnis Travel Serv., Inc. v. State, 78 Wn.2d 229, 232 , 472 P.2d 392 (1970); PUD No. 2 v. State, 82 Wn.2d 232, 237 , 510 P.2d 206 (1973).

11973–1973
Western Live Stock v. Bureau of Revenue green
scotus · 1938
2 sentences

1973Ed. 823 , 58 S. Ct. 546 , 115 A.L.R. 944 (1938) has led to use of the following tests: (1) Whether the tax places an extra burden on interstate commerce not borne by intrastate commerce, or erects barriers, placing out-of-state businesses at a disadvantage when competing locally; the discrimination test. (2) Whether the interstate commerce involved is subject to the risk of repeated exactions of the same nature from other states; the multiple burden test.

1973Ed. 823 , 58 S. Ct. 546 , 115 A.L.R. 944 (1938) has led to use of the following tests: (1) Whether the tax places an extra burden on interstate commerce not borne by intrastate commerce, or erects barriers, placing out-of-state businesses at a disadvantage when competing locally; the discrimination test. (2) Whether the interstate commerce involved is subject to the risk of repeated exactions of the same nature from other states; the multiple burden test.

11973–1973
Public Utility District No. 2 v. State neutral
wash · 1973
2 sentences

1973McKinnis Travel Serv., Inc. v. State, 78 Wn.2d 229, 232 , 472 P.2d 392 (1970); PUD No. 2 v. State, 82 Wn.2d 232, 237 , 510 P.2d 206 (1973).

1973McKinnis Travel Serv., Inc. v. State, 78 Wn.2d 229, 232 , 472 P.2d 392 (1970); PUD No. 2 v. State, 82 Wn.2d 232, 237 , 510 P.2d 206 (1973).

11973–1973
General Motors Corp. v. Washington green
scotus · 1964
2 sentences

1970Washington-Oregon Shippers Cooperative Ass’n v. Schu-macher, 59 Wn.2d 159, 167, 367 P.2d 112 (1961); General Motors Corp. v. State, 60 Wn.2d 862 , 376 P.2d 843 (1962); aff’d 377 U.S. 436 , 12 L.

1970Washington-Oregon Shippers Cooperative Ass’n v. Schu-macher, 59 Wn.2d 159, 167, 367 P.2d 112 (1961); General Motors Corp. v. State, 60 Wn.2d 862 , 376 P.2d 843 (1962); aff’d 377 U.S. 436 , 12 L.

11970–1970
Pullman Co. v. State green
wash · 1965
2 sentences

1970This court has, in subsequent decisions, discussed or applied either or both facets of the rule announced in Washington-Oregon Shippers Cooperative Ass’n v. Schumacher, supra. See General Motors Corp. v. State, 60 Wn.2d 862 , 376 P.2d 843 (1962); Pullman Co. v. State, 65 Wn.2d 860, 866 , 400 P.2d 91 (1965); Continental Grain Co. v. State, 66 Wn.2d 194 , 401 P.2d 870 (1965).

1970This court has, in subsequent decisions, discussed or applied either or both facets of the rule announced in Washington-Oregon Shippers Cooperative Ass’n v. Schumacher, supra. See General Motors Corp. v. State, 60 Wn.2d 862 , 376 P.2d 843 (1962); Pullman Co. v. State, 65 Wn.2d 860, 866 , 400 P.2d 91 (1965); Continental Grain Co. v. State, 66 Wn.2d 194 , 401 P.2d 870 (1965).

11970–1970
Continental Grain Co. v. State neutral
wash · 1965
2 sentences

1970This court has, in subsequent decisions, discussed or applied either or both facets of the rule announced in Washington-Oregon Shippers Cooperative Ass’n v. Schumacher, supra. See General Motors Corp. v. State, 60 Wn.2d 862 , 376 P.2d 843 (1962); Pullman Co. v. State, 65 Wn.2d 860, 866 , 400 P.2d 91 (1965); Continental Grain Co. v. State, 66 Wn.2d 194 , 401 P.2d 870 (1965).

1970This court has, in subsequent decisions, discussed or applied either or both facets of the rule announced in Washington-Oregon Shippers Cooperative Ass’n v. Schumacher, supra. See General Motors Corp. v. State, 60 Wn.2d 862 , 376 P.2d 843 (1962); Pullman Co. v. State, 65 Wn.2d 860, 866 , 400 P.2d 91 (1965); Continental Grain Co. v. State, 66 Wn.2d 194 , 401 P.2d 870 (1965).

11970–1970

Statutes the citing opinions construe

WA § Wash. Rev. Code § 82.04.290 (3)

Counted by distinct opinions that both name this issue and are annotated to the section; sections every opinion cites regardless of issue are not filtered here, so read the counts against the total above.

Where else courts name it

WA 7 (1961–1973) WV 2 (1965–1966)

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.

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