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Detroit International Bridge Co. v. Corp. Tax Appeal Bd., 287 U.S. 295 (1932)
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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.
Detroit International Bridge Co. v. Corp. Tax Appeal Bd., 287 U.S. 295 (1932)
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Detroit International Bridge Co. v. Corporation Tax Appeal Board No. 51 Argued November 11, 1932 Decided December 5, 1932 287 U.S. 295
APPEAL FROM THE SUPREME COURT OF MICHIGAN
Syllabus
1. One who challenges the constitutionality of a statute has the burden of establishing the facts on which he asserts its invalidity. P. 297.
2. The question whether the operation of a toll bridge between a State of this country and Canada is foreign commerce, so that a corporation engaged therein may not be subjected to a state excise on the right to do business, will not be considered where the corporation failed to establish that it has no power to carry on business that is not within the protection of the commerce clause. P. 297.
257 Mich. 52, 240 N.W. 6, affirmed.
Appeal from a judgment sustaining a determination of a corporation privilege tax.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Detroit International Bridge Co. v. Corp. Tax Appeal Bd., 287 U.S. 295 (1932) in 287 U.S. 295 287 U.S. 296. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=IS83QJXRFHQCE4T.
MLA:
U.S. Supreme Court. "Syllabus." Detroit International Bridge Co. v. Corp. Tax Appeal Bd., 287 U.S. 295 (1932), in 287 U.S. 295, page 287 U.S. 296. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=IS83QJXRFHQCE4T.
Harvard:
U.S. Supreme Court, 'Syllabus' in Detroit International Bridge Co. v. Corp. Tax Appeal Bd., 287 U.S. 295 (1932). cited in 1932, 287 U.S. 295, pp.287 U.S. 296. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=IS83QJXRFHQCE4T.
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