operating incidence
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 340 U.S. 602 - Spector Motor Service, Inc. v. O'Connor · 1951Most cited · 590 citing opinions
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.