operating incidence
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 340 U.S. 602 - Spector Motor Service, Inc. v. O'Connor · 1951Most cited · 590 citing opinions
tax
The all-important 'operating incidence' of the tax is thus made clear. ... The incidence of the tax provides the answer. The question whether a state may validly make interstate commerce pay its way depends first of all upon the constitutional channel through which it attempts to do so.
How often courts cite the cases defining “operating incidence”
Court decisions citing the 2 opinions that defined “operating incidence” — 739 in all, by decade. Counts are citations to the defining cases as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.
All 2 definitions, chronological · 1951–1965
When passing on the constitutionality of a state taxing scheme, 'this Court concerns itself with the practical operation of the tax, that is, substance rather than form... This approach requires us to determine the ultimate effect of the law as applied and enforced by a State or, in other words, to find the operating incidence of the tax.
tax