Commonwealth Edison Co. v. Montana

Journal Article · Fri Jan 01 04:00:00 EST 1982 · Ecol. Law Q.; (United States)

OSTI ID:6176960

Shepherd, M

In Commonwealth Edison versus Montana, several Montana coal producing companies and their out-of-state utility company customers attacked the severance tax as being invalid under the commerce clause and the supremacy clause. These companies, appellants in the Supreme Court, argued that the tax discriminates against interstate commerce in that the majority of the coal is shipped out of Montana, shifting a disproportionate share of the state's tax burden onto out-of-state consumers. The commerce clause was also assertedly violated because the amount of the taxes collected exceeds the value of the services provided to coal extractors by the state. The decision establishes Constitutional measures of state severance tax validity and clarifies the judicial role in scrutinizing state taxes.

• OSTI ID: 6176960
• Journal Information: Ecol. Law Q.; (United States), Journal Name: Ecol. Law Q.; (United States) Vol. 10:1; ISSN ECLQA
• Country of Publication: United States
• Language: English

Related Subjects

01 COAL, LIGNITE, AND PEAT
015000 -- Coal
Lignite
& Peat-- Economic
Industrial
& Business Aspects
017000* -- Coal
Lignite
& Peat-- Legislation & Regulations
CARBONACEOUS MATERIALS
COAL
ENERGY SOURCES
FEDERAL REGION VIII
FOSSIL FUELS
FUELS
HEARINGS
LAWS
LAWSUITS
MATERIALS
MONTANA
NATIONAL ORGANIZATIONS
NORTH AMERICA
SEVERANCE TAX
TAX LAWS
TAXES
TRADE
US ORGANIZATIONS
USA