tax situs
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 347 U.S. 590 - Braniff Airways, Inc. v. Nebraska State Board of Equalization & Assessment · 1954Most cited · 332 citing opinions
the bare question whether an instrumentality of commerce has tax situs in a state for the purpose of subjection to a property tax is one of due process
How often courts cite the cases defining “tax situs”
Court decisions citing the 2 opinions that defined “tax situs” — 519 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 · 1954–1962
- 1962·370 U.S. 607 - Central Railroad Company of Pennsylvania v. Commonwealth of Pennsylvania[p16]· cited 187×
Habitual employment within the State of a substantial number of cars, albeit on irregular routes, may constitute sufficient contact to establish a tax situs permitting taxation of the average number of cars so engaged.