|Oklahoma Tax Comm'n v. Jefferson Lines (93-1677), 514 U.S. 175 (1995). |
[ Souter ]
[ Scalia ]
[ Breyer ]
OKLAHOMA TAX COMMISSION, PETITIONER v. JEFFERSON
on writ of certiorari to the united states court of appeals for the eighth circuit
not) such imponderables as how much "value [is] fairly attributable to economic activity within the taxing State," and what constitutes "fair relation between a tax and the benefits conferred upon the taxpayer by the State." Ante, at 10, 24 (emphases added). See Tyler Pipe, supra, at 259. I look forward to the day when Complete Auto will take its rightful place in Part II of the Court's opinion, among the other useless and discarded tools of our negative Commerce Clause jurisprudence.