excise tax on interstate commerce
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 268 U.S. 203 - Alpha Portland Cement Co v. Commonwealth of Massachusetts · 1925Most cited · 215 citing opinions
a state may not burden interstate commerce or tax property beyond her borders under the guise of regulating or taxing intrastate business
How often courts cite the case defining “excise tax on interstate commerce”
Court decisions citing the opinion that defined “excise tax on interstate commerce” — 218 in all, by decade. Counts are citations to the defining case 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.