net-income-tax

1 cases — ← All topics

Case Title Lower Court Docketed Status Flags Tags Question Presented
24-551 Santa Fe Natural Tobacco Company v. Oregon Department of Revenue Oregon 2024-11-15 Denied Response Waived commerce-clause interstate-commerce net-income-tax solicitation tax-immunity wholesaler-activity By its enactment of 15 U.S.C. § 381 ("Section 381"), Congress exercised its power to regulate interstate commerce under the Commerce Clause to immun…