SINGER ET AL.

v.

UNITED STATES

Citator

Cited By

• Spector Motor Serv., Inc. v. McLaughlin, 323 U.S. 101 (U.S. 1944)
  …foreshadowing “trends,” the majority ventured the prophecy that this Court would change its course, and accordingly sustained the tax. In view of the far-reaching import of such a disposition by the Circuit Court of Appeals we brought the case here. 322 U. S. 720. Once doubts purely local to the Constitution and laws of Connecticut are resolved against the petitioner there are at stake in this case questions of moment touching the taxing powers of the States and their relation to the overriding national int…
• Spector Motor Serv., Inc. v. O'Connor, 340 U.S. 602 (U.S. 1951)
  …o petitioner and granted the injunction sought. 47 F. Supp. 671. The Court of Appeals for the Second Circuit, one judge dissenting, reversed. 139 F. 2d 809. It held that the tax did apply to petitioner and was constitutional. We granted certiorari, 322 U. S. 720, but, after hearing, remanded the cause to the District Court with directions to retain the bill pending the determination of proceedings to be brought in the state court in conformity with the opinion rendered, 323 U. S. 101. [*605] Petitioner ther…
• Spector Motor Serv., Inc. v. O'Connor, 181 F.2d 150 (2d Cir. 1950)
  …udgment and declaration thus entered, we reversed, holding the tax applicable to plaintiff and valid as not burdensome to interstate commerce. Spector Motor Service, Inc., v. Walsh, 2 Cir., 1943, 139 F. 2d 809. The Supreme Court granted certio-rari, 322 U.S. 720, 64 S.Ct. 1155, 88 L.Ed. 1560, and 'held that the federal courts should defer determination .of the constitutionality of the state tax until the state courts had an opportunity to determine the application and constitutionality of the tax as applied…