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Evco v. Jones, 409 U.S. 91 (1972)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Evco v. Jones, 409 U.S. 91 (1972)
Evco v. Jones No. 71-857 Argued November 8, 1972 Decided December 4, 1972 409 U.S. 91
CERTIORARI TO THE COURT OF APPEALS OF NEW MEXICO
Syllabus
Proceeds from transactions whereby petitioner creates and designs reproducible instructional materials in New Mexico for delivery under contract to out-of-state clients, which the state court found involved sales of tangible personal property and not services performed in New Mexico, may not be subjected to New Mexico’s gross receipts tax, the imposition of which upon such proceeds constitutes an impermissible burden on interstate commerce.
83 N. M. 110, 488 P.2d 1214, reversed.
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Chicago:
U.S. Supreme Court, "Syllabus," Evco v. Jones, 409 U.S. 91 (1972) in 409 U.S. 91 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=489MAD4IXIIAWJZ.
MLA:
U.S. Supreme Court. "Syllabus." Evco v. Jones, 409 U.S. 91 (1972), in 409 U.S. 91, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=489MAD4IXIIAWJZ.
Harvard:
U.S. Supreme Court, 'Syllabus' in Evco v. Jones, 409 U.S. 91 (1972). cited in 1972, 409 U.S. 91. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=489MAD4IXIIAWJZ.
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