Eastern Air Transport, Inc. v. Tax Commission
285 U.S. 147 (1932)

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U.S. Supreme Court

Eastern Air Transport, Inc. v. Tax Commission, 285 U.S. 147 (1932)

Eastern Air Transport, Inc. v. Tax Commission

No. 504

Argued February 25, 1932

Decided March 14, 1932

285 U.S. 147

Syllabus

A state tax of six cents per gallon on sales of gasoline was added by the seller to gasoline bought by an air-transport company for use in its planes, which traversed the state in interstate commerce and stopped at several places there, but transported no passengers or freight between those places.

Held:

Whether viewed as a tax on property or as an excise, the tax is not a direct burden on interstate commerce, and is within the power of the state. P. 285 U. S. 152.

52 F.2d 456 affirmed.

Page 285 U. S. 148

Appeal from a decree of the District Court of three judges denying an interlocutory injunction in a suit to restrain collection of a state tax.

Page 285 U. S. 150

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