Document Type
Note
Abstract
This note examines the case of Commonwealth Edison Co. v. State of Montana, where the United States Supreme Court analyzed and defined the permissible limitations of state energy resource taxation. While the Court adhered to the test of constitutional taxation established in Complete Auto Transit Inc. v. Brady, which strongly upheld a state's sovereign right to tax a local incident of interstate commerce, the Court failed to realize the practical ramifications of its ruling in the context o the nation's energy problems.
Recommended Citation
Nancy K. Stalcup
Commonwealth Edison Co. v. State of Montana: Constitutional Limitations on State Energy Resource Taxation,
9 Pepp. L. Rev.
Iss. 2
(1982)
Available at:
https://digitalcommons.pepperdine.edu/plr/vol9/iss2/5
Included in
Constitutional Law Commons, Energy and Utilities Law Commons, Environmental Law Commons, Natural Resources Law Commons, Oil, Gas, and Mineral Law Commons, Taxation-State and Local Commons, Tax Law Commons
