Law School Case Briefs
Start by searching for a case name or citation above.
Discover a Random Brief
Western Live Stock v. Bureau of Revenue
Supreme Court of the United States (1938) | 303 U.S. 250; 58 S. Ct. 546; 82 L. Ed. 823; 1938 U.S. LEXIS 388; 115 A.L.R. 944
TL;DR: A state can tax the gross receipts from selling advertising space in a locally published magazine, even if advertisers are out-of-state and the magazine circulates interstate. The tax targets a local business activity, not interstate commerce itself, avoiding the risk of multiple taxation.
Legal Significance: Established the "cumulative burdens" test for state taxation under the Dormant Commerce Clause. A state tax on a local activity is valid if it is not of a kind that could be repeated by other states, thus avoiding multiple taxation on the same interstate transaction.