WESTERN MARYLAND R. CO. V. ROGAN, 340 U. S. 520 (1951)

Subscribe to Cases that cite 340 U. S. 520 RSS feed for this section

U.S. Supreme Court

Western Maryland R. Co. v. Rogan, 340 U.S. 520 (1951)

Western Maryland R. Co. v. Rogan

No. 205

Argued Nov. 28, 29, 1950

Decided Feb. 26, 1951

340 U.S. 520


A Maryland franchise tax on railroads, measured by gross receipts apportioned according to mileage within the State, was challenged as invalid under the Import-Export Clause, Art. I, § 10, cl. 2, of the Federal Constitution, to the extent that the gross receipts by which the tax is measured include revenues derived from the transportation of goods moving in foreign trade. Held: the tax is sustained. Canton R. Co. v. Rogan, ante, p. 340 U. S. 511.

___ Md. ___, 73 A.2d 12, affirmed.


ChanRobles Professional Review, Inc.

ChanRobles Professional Review, Inc. : www.chanroblesprofessionalreview.com
ChanRobles On-Line Bar Review

ChanRobles Internet Bar Review : www.chanroblesbar.com
ChanRobles CPA Review Online

ChanRobles CPALE Review Online : www.chanroblescpareviewonline.com
ChanRobles Special Lecture Series

ChanRobles Special Lecture Series - Memory Man : www.chanroblesbar.com/memoryman