50 Michigan opinions name it 2 courts 1918–2023 1 in the last five years
The cases below were cited by Michigan 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 |
|---|---|---|
Caterpillar, Inc v. Department of Treasurygreen2 sentences2016A state tax will withstand scrutiny under a Commerce Clause challenge and will be held to be constitutionally valid under the four-pronged test articulated in Complete Auto provided that the tax: (1) is applied to an activity having a substantial nexus with the taxing state, (2) is fairly apportioned, (3) does not discriminate against interstate commerce, and (4) is fairly related to the services provided by the state. [Caterpillar, Inc v Dep’t of Treasury, 440 Mich 400, 415 ; 488 NW2d 182 (1992).] Only the third prong is challenged in this case; plaintiffs contend that 2014 PA 282 discriminat 2016A state tax will withstand scrutiny under a Commerce Clause challenge and will be held to be constitutionally valid under the four-pronged test articulated in Complete Auto provided that the tax: (1) is applied to an activity having a substantial nexus with the taxing state, (2) is fairly apportioned, (3) does not discriminate against interstate commerce, and (4) is fairly related to the services provided by the state. [Caterpillar, Inc v Dep’t of Treasury, 440 Mich 400, 415 ; 488 NW2d 182 (1992).] Only the third prong is challenged in this case; plaintiffs contend that 2014 PA 282 discriminat | 2 | 7 |
Quill Corp. v. North Dakota Ex Rel. Heitkampred2 sentences2020A tax on a foreign corporation “that withstands a due process challenge will not necessarily withstand a Commerce Clause challenge.” Gillette Co v Dep’t of Treasury, 198 Mich App 303, 312 ; 597 NW2d 595 (1993), quoting Quill, 504 US at 306 . 2020A tax on a foreign corporation “that withstands a due process challenge will not necessarily withstand a Commerce Clause challenge.” Gillette Co v Dep’t of Treasury, 198 Mich App 303, 312 ; 597 NW2d 595 (1993), quoting Quill, 504 US at 306 . | 2 | 6 |
Western Live Stock v. Bureau of Revenuegreen2 sentences1982In a unanimous decision written by Justice Blackmun, the Court overruled Spector and sustained the tax saying: "Appellee, in its turn, relies on decisions of this Court stating that '[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing business,’ Western Live Stock v Bureau of Revenue, 303 US 250, 254 [ 58 S Ct 546 ; 82 L Ed 823 ; 115 ALR 944 ] (1938). 1982In a unanimous decision written by Justice Blackmun, the Court overruled Spector and sustained the tax saying: "Appellee, in its turn, relies on decisions of this Court stating that '[i]t was not the purpose of the commerce clause to relieve those engaged in interstate commerce from their just share of state tax burden even though it increases the cost of doing business,’ Western Live Stock v Bureau of Revenue, 303 US 250, 254 [ 58 S Ct 546 ; 82 L Ed 823 ; 115 ALR 944 ] (1938). | 2 | 2 |
Ford Motor Co. v. Beauchampgreen2 sentences1959Ford Motor Co. v. Beauchamp, 308 US 331, 336 ( 60 S Ct 273 , 84 L ed 304). 1959Ford Motor Co. v. Beauchamp, 308 US 331, 336 ( 60 S Ct 273 , 84 L ed 304). | 2 | 2 |
Complete Auto Transit, Inc. v. Bradygreen2 sentences2007As we have explained before, a state tax withstands scrutiny under a Commerce Clause challenge and will be found constitutionally valid if it meets the four-pronged test articulated in Complete Auto Transit, Inc v Brady, 430 US 274, 279 ; 97 S Ct 1076 ; 51L Ed 2d 326 (1977). 2007As we have explained before, a state tax withstands scrutiny under a Commerce Clause challenge and will be found constitutionally valid if it meets the four-pronged test articulated in Complete Auto Transit, Inc v Brady, 430 US 274, 279 ; 97 S Ct 1076 ; 51L Ed 2d 326 (1977). | 1 | 9 |
J. D. Adams Manufacturing Co. v. Storengreen2 sentences2023The majority opinion’s implication that ML’s owners may be held liable for advertising how their assets could be used at some future point in time is confounding, ante at 38 n 17, and merely distracts from the majority opinion’s reliance on suggestions in a sales presentation for its theory of economic value. 88 See notes 32, 37, 45-48, 50-52, 54-57, 62-64, and 71 of this opinion. 89 See, e.g., JD Adams, 304 US at 311 (holding that, when applying a tax without reasonable apportionment, “[i]nterstate commerce would thus be subjected to the risk of a double tax burden to which intrastate commerc 1974Justice Black criticized the "risk” rule in his dissent in J D Adams Mfg Co, 304 US 307, 328 ; 58 S Ct 913, 923 ; 82 L Ed 1365, 1378 , saying: "Yet, it would seem that only Congress has the power to formulate rules, regulations and laws to protect interstate commerce from merely possible future unfair burdens. ” (Emphasis in text.) However, the "risk” rule of multiple taxation has remained relatively unassailed since J D Adams Mfg Co . | 1 | 2 |
Japan Line, Ltd. v. County of Los Angelesgreen2 sentences1999See Japan Line, Ltd v Los Angeles Co, 441 US 434, 444-445 ; 99 S Ct 1813 ; 60 L Ed 2d 336 (1979). 1999See Japan Line, Ltd v Los Angeles Co, 441 US 434, 444-445 ; 99 S Ct 1813 ; 60 L Ed 2d 336 (1979). | 1 | 2 |
MeadWestvaco Corp. v. Illinois Department of Revenuegreen1 sentence2023The majority opinion’s implication that ML’s owners may be held liable for advertising how their assets could be used at some future point in time is confounding, ante at 38 n 17, and merely distracts from the majority opinion’s reliance on suggestions in a sales presentation for its theory of economic value. 88 See notes 32, 37, 45-48, 50-52, 54-57, 62-64, and 71 of this opinion. 89 See, e.g., JD Adams, 304 US at 311 (holding that, when applying a tax without reasonable apportionment, “[i]nterstate commerce would thus be subjected to the risk of a double tax burden to which intrastate commerc | 1 | 1 |
Brown-Forman Distillers Corp. v. New York State Liquor Authoritygreen2 sentences2006Had the Court of Appeals had the benefit of the United States Supreme Court’s ruling in Granholm, it may very well have concluded that the burden on interstate commerce imposed by § 205(3) outweighs the state’s objective in preserving the existing three-tier alcohol distribution system.4 As the United States Supreme Court noted in Granholm, protectionist state legislation that 4 The traditional Commerce Clause test was discussed by the United States Supreme Court in Brown-Forman Distillers Corp v New York State Liquor Auth, 476 US 573, 578-579 (1986): This Court has adopted what amounts to a t 2006Had the Court of Appeals had the benefit of the United States Supreme Court’s ruling in Granholm, it may very well have concluded that the burden on interstate commerce imposed by § 205(3) outweighs the state’s objective in preserving the existing three-tier alcohol distribution system.4 As the United States Supreme Court noted in Granholm, protectionist state legislation that 4 The traditional Commerce Clause test was discussed by the United States Supreme Court in Brown-Forman Distillers Corp v New York State Liquor Auth, 476 US 573, 578-579 (1986): This Court has adopted what amounts to a t | 1 | 1 |
cluster 705165green1 sentence2005It “denies the States the power unjustifiably to discriminate against or burden the interstate flow of articles of commerce.” Westlake Transportation, 255 Mich App at 618 , quoting Oregon Waste Sys v Dep’t of Environmental Quality, 511 US 93, 98 ; 114 S Ct 1345 ; 128 L Ed 2d 13 (1994); USA Recycling, 66 F3d at 1281. | 1 | 1 |
| Day v. Armstronggreen | 1 | 1 |
| State v. Bunkowskigreen | 1 | 1 |
| Ziffrin, Inc. v. Reevesgreen | 1 | 1 |
| Ficklen v. Shelby County Taxing Districtgreen | 1 | 1 |
| Postal Telegraph Cable Co. v. Adamsgreen | 1 | 1 |
| Galveston, Harrisburg & San Antonio Railway Co. v. Texasgreen | 1 | 1 |
| Postal Telegraph-Cable Co. v. City of Richmondgreen | 1 | 1 |
| Freeman v. Hewitgreen | 1 | 1 |
| Cities Service Gas Co. v. Peerless Oil & Gas Co.green | 1 | 1 |
| Spector Motor Service, Inc. v. O'Connorred | 1 | 1 |
| Case | Negative | Cited |
|---|---|---|
| No negative-treatment citations attached to this issue in Michigan. Read the followed side critically anyway. | ||
| Case | Cited | Years |
|---|---|---|
Gillette Co. v. Department of Treasury
green
2 sentences2020A tax on a foreign corporation “that withstands a due process challenge will not necessarily withstand a Commerce Clause challenge.” Gillette Co v Dep’t of Treasury, 198 Mich App 303, 312 ; 597 NW2d 595 (1993), quoting Quill, 504 US at 306 . 2020A tax on a foreign corporation “that withstands a due process challenge will not necessarily withstand a Commerce Clause challenge.” Gillette Co v Dep’t of Treasury, 198 Mich App 303, 312 ; 597 NW2d 595 (1993), quoting Quill, 504 US at 306 . | 4 | 2005–2020 |
Magnetek Controls, Inc. v. REVENUE DIV., TREASURY DEP'T.
green
2 sentences2018A physical presence within the state is required to find such a substantial nexus, although this requirement may be satisfied by the presence in the state of “property or the conduct of economic activities in the taxing State performed by the [corporation’s] personnel or on its behalf.” Magnetek Controls, Inc v Dep’t of Treasury, 221 Mich App 400, 411 ; 562 NW2d 219 (1997) (quotation marks and citation omitted). 2018A physical presence within the state is required to find such a substantial nexus, although this requirement may be satisfied by the presence in the state of “property or the conduct of economic activities in the taxing State performed by the [corporation’s] personnel or on its behalf.” Magnetek Controls, Inc v Dep’t of Treasury, 221 Mich App 400, 411 ; 562 NW2d 219 (1997) (quotation marks and citation omitted). | 3 | 2003–2018 |
Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the Treasury
green
2 sentences2016“A tax violates the third prong of the Complete Auto test if it is facially discriminatory, has a discriminatory purpose, or has the effect of unduly burdening interstate commerce.” Caterpillar, -11- 440 Mich at 422 , citing Amerada Hess Corp v NJ Dep’t of Treasury, 490 US 66, 75 ; 109 S Ct 1617 ; 104 L Ed 2d 58 (1989). [Gillette, 312 Mich App at 430-431 .] Under this test, Gillette found that PA 282 (1) is not facially discriminatory because it does not, “on its face, create any classification based on a taxpayer’s state of origin or the location of commerce[;]” (2) does not have a discrimina 2016“A tax violates the third prong of the Complete Auto test if it is facially discriminatory, has a discriminatory purpose, or has the effect of unduly burdening interstate commerce.” Caterpillar, -11- 440 Mich at 422 , citing Amerada Hess Corp v NJ Dep’t of Treasury, 490 US 66, 75 ; 109 S Ct 1617 ; 104 L Ed 2d 58 (1989). [Gillette, 312 Mich App at 430-431 .] Under this test, Gillette found that PA 282 (1) is not facially discriminatory because it does not, “on its face, create any classification based on a taxpayer’s state of origin or the location of commerce[;]” (2) does not have a discrimina | 3 | 1989–2016 |
National Bellas Hess, Inc. v. Department of Revenue
green
2 sentences1997The Supreme Court reiterated its holding in Complete Auto Transit, Inc v Bradley, 430 US 274, 279 ; 97 S Ct 1076 ; 51 L Ed 2d 326 (1977): “[W]e will sustain a tax against a Commerce Clause challenge so long as the ‘tax ... is applied to an activity with a substantial nexus with the taxing State . . . .’ ” Quill, supra at 311 . 4 The Court answered the “substantial nexus” *407 question by reiterating the “bright-line exemption from state taxation created in [Nat’l] Bellas Hess, [Inc v Dep’t of Revenue of Illinois, 386 US 753 ; 87 S Ct 1389 ; 18 L Ed 2d 505 (1967)],” Quill, supra at 316 , i.e., 1997The Supreme Court reiterated its holding in Complete Auto Transit, Inc v Bradley, 430 US 274, 279 ; 97 S Ct 1076 ; 51 L Ed 2d 326 (1977): “[W]e will sustain a tax against a Commerce Clause challenge so long as the ‘tax ... is applied to an activity with a substantial nexus with the taxing State . . . .’ ” Quill, supra at 311 . 4 The Court answered the “substantial nexus” *407 question by reiterating the “bright-line exemption from state taxation created in [Nat’l] Bellas Hess, [Inc v Dep’t of Revenue of Illinois, 386 US 753 ; 87 S Ct 1389 ; 18 L Ed 2d 505 (1967)],” Quill, supra at 316 , i.e., | 3 | 1997–2005 |
Guardian Industries Corp. v. DEP'T OF TREASURY CARGILL, INC.
green
2 sentences2003Faced with a commerce clause challenge, courts will sustain a tax so long as it: (1) is applied to an activity which has a substantial nexus with the taxing state, (2) is fairly apportioned, (3) does not discriminate against interstate commerce, and (4) is fairly related to services provided by the taxing state. [Guardian Industries Corp v Dep’t of Treasury, 198 Mich App 363, 376 ; 499 NW2d 349 (1993), following Complete Auto Transit, supra at 285.] In this case, the parties only address whether the facts satisfy the “substantial nexus” element. 2003Faced with a commerce clause challenge, courts will sustain a tax so long as it: (1) is applied to an activity which has a substantial nexus with the taxing state, (2) is fairly apportioned, (3) does not discriminate against interstate commerce, and (4) is fairly related to services provided by the taxing state. [Guardian Industries Corp v Dep’t of Treasury, 198 Mich App 363, 376 ; 499 NW2d 349 (1993), following Complete Auto Transit, supra at 285.] In this case, the parties only address whether the facts satisfy the “substantial nexus” element. | 3 | 1997–2003 |
Underwood Typewriter Co. v. Chamberlain
green
2 sentences2023That a tax measured by net profits is valid, although these profits may have been derived in part, or indeed mainly, from interstate commerce, is settled.” Id. 1960United States Glue Co. v. Town of Oak Creek, 247 US 321 ( 38 S Ct 499 , 62 L ed 1135, Ann Cas 1918E, 748); Underwood Typewriter Co. v. Chamberlain, 254 US 113 ( 41 S Ct 45 , 65 L ed 165); Bass, Ratcliff & Gretton, Limited, v. State Tax Commission, 266 US 271 ( 45 S Ct 82 , 69 L ed 282). “(3) Taxes levied directly upon interstate commerce (or gross receipts therefrom) but held reasonably related to occasioning interstate commerce to pay its own way in the taxing State. | 2 | 1960–2023 |
Mobil Oil Corp. v. Commissioner of Taxes of Vt.
green
2 sentences2023In Mobil Oil Corp, 445 US at 427 , the United States Supreme Court decided whether Vermont could impose its corporate income tax on dividend income of foreign subsidiaries doing business abroad that had no business activity within the state. 10 Mobil’s business in Vermont was solely related to “wholesale and retail marketing of petroleum and related products” and had “no oil or gas production or refineries within the State.” Id. at 428 . 2023In Mobil Oil Corp, 445 US at 427 , the United States Supreme Court decided whether Vermont could impose its corporate income tax on dividend income of foreign subsidiaries doing business abroad that had no business activity within the state. 10 Mobil’s business in Vermont was solely related to “wholesale and retail marketing of petroleum and related products” and had “no oil or gas production or refineries within the State.” Id. at 428 . | 2 | 1992–2023 |
WU Tel. Co. v. Massachusetts
green
2 sentences1959Western Union Telegraph Co. v. Attorney General of Massachusetts, 125 US 530 ( 8 S Ct 961 , 31 L ed 790); Adams Express Co. v. Ohio State Auditor, 166 US 185 ( 17 S Ct 604 , 41 L ed 965); Baker v. Druesedow, 263 US 137 ( 44 S Ct 40 , 68 L ed 212); Ott v. Mississippi Valley Barge Line Co., 336 US 169 ( 69 S Ct 432 , 93 L ed 585). (2) Taxes levied upon net income of business engaged in interstate commerce where the portion of net income taxed was reasonably apportioned as to the taxing State. 1959Western Union Telegraph Co. v. Attorney General of Massachusetts, 125 US 530 ( 8 S Ct 961 , 31 L ed 790); Adams Express Co. v. Ohio State Auditor, 166 US 185 ( 17 S Ct 604 , 41 L ed 965); Baker v. Druesedow, 263 US 137 ( 44 S Ct 40 , 68 L ed 212); Ott v. Mississippi Valley Barge Line Co., 336 US 169 ( 69 S Ct 432 , 93 L ed 585). (2) Taxes levied upon net income of business engaged in interstate commerce where the portion of net income taxed was reasonably apportioned as to the taxing State. | 2 | 1958–1959 |
Adams Express Co. v. Ohio State Auditor
green
2 sentences1959Western Union Telegraph Co. v. Attorney General of Massachusetts, 125 US 530 ( 8 S Ct 961 , 31 L ed 790); Adams Express Co. v. Ohio State Auditor, 166 US 185 ( 17 S Ct 604 , 41 L ed 965); Baker v. Druesedow, 263 US 137 ( 44 S Ct 40 , 68 L ed 212); Ott v. Mississippi Valley Barge Line Co., 336 US 169 ( 69 S Ct 432 , 93 L ed 585). (2) Taxes levied upon net income of business engaged in interstate commerce where the portion of net income taxed was reasonably apportioned as to the taxing State. 1959Western Union Telegraph Co. v. Attorney General of Massachusetts, 125 US 530 ( 8 S Ct 961 , 31 L ed 790); Adams Express Co. v. Ohio State Auditor, 166 US 185 ( 17 S Ct 604 , 41 L ed 965); Baker v. Druesedow, 263 US 137 ( 44 S Ct 40 , 68 L ed 212); Ott v. Mississippi Valley Barge Line Co., 336 US 169 ( 69 S Ct 432 , 93 L ed 585). (2) Taxes levied upon net income of business engaged in interstate commerce where the portion of net income taxed was reasonably apportioned as to the taxing State. | 2 | 1958–1959 |
Baker v. Druesedow
green
2 sentences1959Western Union Telegraph Co. v. Attorney General of Massachusetts, 125 US 530 ( 8 S Ct 961 , 31 L ed 790); Adams Express Co. v. Ohio State Auditor, 166 US 185 ( 17 S Ct 604 , 41 L ed 965); Baker v. Druesedow, 263 US 137 ( 44 S Ct 40 , 68 L ed 212); Ott v. Mississippi Valley Barge Line Co., 336 US 169 ( 69 S Ct 432 , 93 L ed 585). (2) Taxes levied upon net income of business engaged in interstate commerce where the portion of net income taxed was reasonably apportioned as to the taxing State. 1959Western Union Telegraph Co. v. Attorney General of Massachusetts, 125 US 530 ( 8 S Ct 961 , 31 L ed 790); Adams Express Co. v. Ohio State Auditor, 166 US 185 ( 17 S Ct 604 , 41 L ed 965); Baker v. Druesedow, 263 US 137 ( 44 S Ct 40 , 68 L ed 212); Ott v. Mississippi Valley Barge Line Co., 336 US 169 ( 69 S Ct 432 , 93 L ed 585). (2) Taxes levied upon net income of business engaged in interstate commerce where the portion of net income taxed was reasonably apportioned as to the taxing State. | 2 | 1958–1959 |
Ott, Commissioner of Public Finance v. Mississippi Barge Line Co.
green
2 sentences1959Western Union Telegraph Co. v. Attorney General of Massachusetts, 125 US 530 ( 8 S Ct 961 , 31 L ed 790); Adams Express Co. v. Ohio State Auditor, 166 US 185 ( 17 S Ct 604 , 41 L ed 965); Baker v. Druesedow, 263 US 137 ( 44 S Ct 40 , 68 L ed 212); Ott v. Mississippi Valley Barge Line Co., 336 US 169 ( 69 S Ct 432 , 93 L ed 585). (2) Taxes levied upon net income of business engaged in interstate commerce where the portion of net income taxed was reasonably apportioned as to the taxing State. 1959Western Union Telegraph Co. v. Attorney General of Massachusetts, 125 US 530 ( 8 S Ct 961 , 31 L ed 790); Adams Express Co. v. Ohio State Auditor, 166 US 185 ( 17 S Ct 604 , 41 L ed 965); Baker v. Druesedow, 263 US 137 ( 44 S Ct 40 , 68 L ed 212); Ott v. Mississippi Valley Barge Line Co., 336 US 169 ( 69 S Ct 432 , 93 L ed 585). (2) Taxes levied upon net income of business engaged in interstate commerce where the portion of net income taxed was reasonably apportioned as to the taxing State. | 2 | 1958–1959 |
Memphis Natural Gas Co. v. Stone
green
2 sentences1959In the Interstate Oil Pipe Line Case, Mr. Justice Rutledge, speaking for the majority of the court, said (pp 666, 667): *661 "The statute is not invalidated by the commerce clause of the Federal Constitution merely because, unlike the statute attacked in Memphis Natural Gas Co. v. Stone, 335 US 80 ( 68 S Ct 1475 , 92 L ed 1832), it imposes a `direct' tax on the `privilege' of engaging in interstate commerce. 1959In the Interstate Oil Pipe Line Case, Mr. Justice Rutledge, speaking for the majority of the court, said (pp 666, 667): *661 "The statute is not invalidated by the commerce clause of the Federal Constitution merely because, unlike the statute attacked in Memphis Natural Gas Co. v. Stone, 335 US 80 ( 68 S Ct 1475 , 92 L ed 1832), it imposes a `direct' tax on the `privilege' of engaging in interstate commerce. | 2 | 1958–1959 |
McGoldrick v. Berwind-White Coal Mining Co.
green
2 sentences2023McGoldrick v Berwind-White Coal Mining Co, 309 US 33 ; 60 S Ct 388 ; 84 L Ed 565 (1940), dealt with whether the city’s sales tax was a tax on sales made out of state and neither found a Commerce Clause violation nor dealt with an income tax. 2023McGoldrick v Berwind-White Coal Mining Co, 309 US 33 ; 60 S Ct 388 ; 84 L Ed 565 (1940), dealt with whether the city’s sales tax was a tax on sales made out of state and neither found a Commerce Clause violation nor dealt with an income tax. | 1 | 2023–2023 |
Miller Brothers Co. v. Maryland
green
2 sentences2023Miller Bros Co v Maryland, 347 US 340 ; 74 S Ct 535 ; 98 L Ed 744 (1954), held that the state of Maryland could not compel a business in Delaware to collect taxes on its behalf. 2023Miller Bros Co v Maryland, 347 US 340 ; 74 S Ct 535 ; 98 L Ed 744 (1954), held that the state of Maryland could not compel a business in Delaware to collect taxes on its behalf. | 1 | 2023–2023 |
Moorman Manufacturing Co. v. Bair
green
1 sentence2023Since the record does not reveal the sources of [Moorman]’s profits, its Commerce Clause claim cannot rest on the premise that profits earned in Illinois were included in its Iowa taxable income and therefore the Iowa formula was at fault for whatever overlap may have existed. [Id. at 277.] The Court refused to “constitutionalize[]” the formulas used by the states because to do so would “require a policy decision based on political and economic considerations that vary from State to State.” Id. at 279-280 . | 1 | 2023–2023 |
Gillette Commercial Operations North America & Subsidiaries v. Department of Treasury
green
2 sentences2016“A tax violates the third prong of the Complete Auto test if it is facially discriminatory, has a discriminatory purpose, or has the effect of unduly burdening interstate commerce.” Caterpillar, -11- 440 Mich at 422 , citing Amerada Hess Corp v NJ Dep’t of Treasury, 490 US 66, 75 ; 109 S Ct 1617 ; 104 L Ed 2d 58 (1989). [Gillette, 312 Mich App at 430-431 .] Under this test, Gillette found that PA 282 (1) is not facially discriminatory because it does not, “on its face, create any classification based on a taxpayer’s state of origin or the location of commerce[;]” (2) does not have a discrimina 2016“A tax violates the third prong of the Complete Auto test if it is facially discriminatory, has a discriminatory purpose, or has the effect of unduly burdening interstate commerce.” Caterpillar, -11- 440 Mich at 422 , citing Amerada Hess Corp v NJ Dep’t of Treasury, 490 US 66, 75 ; 109 S Ct 1617 ; 104 L Ed 2d 58 (1989). [Gillette, 312 Mich App at 430-431 .] Under this test, Gillette found that PA 282 (1) is not facially discriminatory because it does not, “on its face, create any classification based on a taxpayer’s state of origin or the location of commerce[;]” (2) does not have a discrimina | 1 | 2016–2016 |
Gilson v. Department of Treasury
green
2 sentences2016See id.; Gilson v Dep’t of Treasury, 215 Mich App 43, 52 ; 544 NW2d 673 (1996) (declining to review the plaintiffs’ unpreserved dormant Commerce Clause claim). 2016See id.; Gilson v Dep’t of Treasury, 215 Mich App 43, 52 ; 544 NW2d 673 (1996) (declining to review the plaintiffs’ unpreserved dormant Commerce Clause claim). | 1 | 2016–2016 |
National Labor Relations Board v. Jones & Laughlin Steel Corp.
green
2 sentences2014The Court upheld the constitutionality of the NLRA against a Commerce Clause challenge in NLRB v Jones & Laughlin Steel Corp, 301 US 1 ; 57 S Ct 615 ; 81 L Ed 893 (1937). 37 29 USC 157. 38 29 USC 158(a)(1). 39 29 USC 160(a). 12 . . . 2014The Court upheld the constitutionality of the NLRA against a Commerce Clause challenge in NLRB v Jones & Laughlin Steel Corp, 301 US 1 ; 57 S Ct 615 ; 81 L Ed 893 (1937). 37 29 USC 157. 38 29 USC 158(a)(1). 39 29 USC 160(a). 12 . . . | 1 | 2014–2014 |
Garner v. Teamsters, Chauffeurs & Helpers Local Union No. 776
green
2 sentences2014Garmon, 359 US at 242-243 , quoting Garner v Teamsters, Chauffeurs & Helpers Local Union No 776, 346 US 485, 490-491 ; 74 S Ct 161 ; 98 L Ed 228 (1953). 2014Garmon, 359 US at 242-243 , quoting Garner v Teamsters, Chauffeurs & Helpers Local Union No 776, 346 US 485, 490-491 ; 74 S Ct 161 ; 98 L Ed 228 (1953). | 1 | 2014–2014 |
San Diego Building Trades Council v. Garmon
green
2 sentences2014Garmon, 359 US at 242-243 , quoting Garner v Teamsters, Chauffeurs & Helpers Local Union No 776, 346 US 485, 490-491 ; 74 S Ct 161 ; 98 L Ed 228 (1953). 2014Garmon, 359 US at 242-243 , quoting Garner v Teamsters, Chauffeurs & Helpers Local Union No 776, 346 US 485, 490-491 ; 74 S Ct 161 ; 98 L Ed 228 (1953). | 1 | 2014–2014 |
| Syntex Laboratories v. Department of Treasury green | 1 | 2005–2005 |
| Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore. green | 1 | 2005–2005 |
| Westlake Transportation, Inc. v. Public Service Commission green | 1 | 2005–2005 |
| Orvis Co. v. Tax Appeals Tribunal green | 1 | 2003–2003 |
| Citizens for Logical Alternatives & Responsible Environment v. Clare County Board of Commissioners green | 1 | 2003–2003 |
| Scripto, Inc. v. Carson green | 1 | 1997–1997 |
| National Geographic Society v. California Board of Equalization green | 1 | 1997–1997 |
| Cooley v. Board of Wardens of Port of Philadelphia Ex Rel. Soc. for Relief of Distressed Pilots green | 1 | 1988–1988 |
| Wear v. Kansas Ex Rel. Brewster green | 1 | 1982–1982 |
| Donnelly v. United States green | 1 | 1982–1982 |
| Brewer-Elliott Oil & Gas Co. v. United States green | 1 | 1982–1982 |
| Fox River Paper Co. v. Railroad Commission green | 1 | 1982–1982 |
| Southern Idaho Fish & Game Ass'n v. Picabo Livestock, Inc. green | 1 | 1982–1982 |
| Marks v. Whitney green | 1 | 1982–1982 |
| Bohn v. Albertson green | 1 | 1982–1982 |
| Colberg, Inc. v. State of California Ex Rel. Dept. Pub. Wks. green | 1 | 1982–1982 |
| Yates v. Manale green | 1 | 1982–1982 |
| Hibler v. Commissioner green | 1 | 1982–1982 |
| Colberg, Inc. v. California ex rel. Department of Public Works green | 1 | 1982–1982 |
| United States Cold Storage Corp. v. Detroit Board of Assessors green | 1 | 1977–1977 |
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.
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.