Case Citator › State Tax on Railway Gross Receipts. Reading Railroad Company v. Pennsylvania

State Tax on Railway Gross Receipts. Reading Railroad Company v. Pennsylvania

Is it still good law? What later courts have actually done to this case.

Overruled
Court
Supreme Court of the United States
Citation
82 U.S. 284
Decided
Confirmed treatments
1
Flagged citations read
9 of 9
Citing cases (total)
9
Treatment dates
1887
Overruled
A reviewed court has overruled this case. State Tax on Railway Gross Receipts. Reading Railroad Company v. Pennsylvania was overruled as to its approval of a tax on gross receipts derived from interstate transportation.
More on how this was screened

All 9 flagged citations have been read. The 1 confirmed treatment is listed below; the other citing opinions applied the case, reported another court's treatment, or presented an argument the court did not decide.

Every treatment on this page is written from the citing opinion itself, with a verbatim quote, never copied from a commercial citator. A citation flagged by our screen but not shown here was read and found not to weaken this case.

9 later cases cite State Tax on Railway Gross Receipts. Reading Railroad Company v. Pennsylvania; 9 of those citations sat close to treatment language and were flagged for reading, and all of them have been read. Citations that did not sit near treatment language were not flagged and were not read one by one, so a court that weakened this case without using any of that language would not appear here.

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Treatments

Overruled

  • The Supreme Court rejected the first ground on which State Tax on Railway Gross Receipts upheld the tax and held that the challenged tax on interstate and foreign commerce was unconstitutional.

    Philadelphia & Southern Steamship Co. v. Pennsylvania · Supreme Court of the United States · filed

    A review of the question convinces us that the first ground on which the decision in State Tax on Railway Gross Receipts was placed is not tenable; that it is not supported by anything decided m Brown v. Maryland; but, on the contrary, that the reasoning in that case is decidedly against it. ... Our conclusion is, that the imposition of the tax in question in this cause was a regulation of interstate and foreign commerce, in conflict with the exclusive powers of Congress under the Constitution.
    Read the full opinion on CourtListener →

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