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Pacific Tel. & Tel. Co. v. Gallagher, 306 U.S. 182 (1939)
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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.
Pacific Tel. & Tel. Co. v. Gallagher, 306 U.S. 182 (1939)
Pacific Telephone & Telegraph Co. v. Gallagher No. 213 Argued December 12, 13, 1938 Decided January 30, 1939 306 U.S. 182
APPEAL FROM THE DISTRICT COURT OF THE UNITED STATES
FOR THE NORTHERN DISTRICT OF CALIFORNIA
Syllabus
California use and storage tax on telephone and telegraph company in respect of equipment, apparatus, materials and supplies purchased outside and shipped into the State in operation, maintenance and repair of its interstate system held constitutional, upon the authority of Southern Pacific Co. v. Gallagher, ante, p. 167.
23 F.Supp. 197 affirmed.
Appeal from a decree of a three-judge district court refusing a permanent injunction and dismissing the bill in a suit to restrain enforcement of the California Use Tax. The court below had at first overruled a motion to dismiss and granted an interlocutory injunction.
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Chicago:
U.S. Supreme Court, "Syllabus," Pacific Tel. & Tel. Co. v. Gallagher, 306 U.S. 182 (1939) in 306 U.S. 182 306 U.S. 186. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=SBA7WJCY2BH2LSB.
MLA:
U.S. Supreme Court. "Syllabus." Pacific Tel. & Tel. Co. v. Gallagher, 306 U.S. 182 (1939), in 306 U.S. 182, page 306 U.S. 186. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=SBA7WJCY2BH2LSB.
Harvard:
U.S. Supreme Court, 'Syllabus' in Pacific Tel. & Tel. Co. v. Gallagher, 306 U.S. 182 (1939). cited in 1939, 306 U.S. 182, pp.306 U.S. 186. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=SBA7WJCY2BH2LSB.
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