AuthorTitleCitationSummaryYear
Sonya Sledge Chandler FEDERAL TAXATION-CHARITABLE CONTRIBUTIONS AND TAX-EXEMPTIONS-EDUCATIONAL INSTITUTIONS WHICH RACIALLY DISCRIMINATE SHALL NOT BE AFFORDED CHARITABLE DEDUCTIONS OR TAX-EXEMPT STATUS BECAUSE SUCH PRACTICES ARE CONTRARY TO PUBLIC POLICY. BOB JONES UNIVERSITY v 9 Thurgood Marshall Law Review 166 (Fall, 1983/Spring 1984) Although racial discrimination still exists in some privately held religious and educational institutions, the government through its Internal Revenue Service division no longer condones such acts by allowing tax-free exemptions or charitable deductions ordinarily allowed under the Internal Revenue Code (the Code). Congress has taken on the task of... 1984
William H. Chamblee INTERNAL REVENUE SERVICE--TAX EXEMPTIONS--IRS ACTED WITHIN ITS AUTHORITY IN DETERMINING THAT RACIALLY DISCRIMINATORY NON-PROFIT PRIVATE SCHOOLS ARE NOT "CHARITABLE" INSTITUTIONS ENTITLED TO TAX-EXEMPT STATUS 15 Saint Mary's Law Journal 461 (1984) Bob Jones University, a non-profit private school, denied blacks admission based upon a sincerely held religious belief. On November 30, 1970, the Internal Revenue Service (IRS) notified the University of its revised policy on tax-exemption and announced its decision to challenge the tax-exempt status of racially discriminatory private schools. In... 1984
David M. Hudson , Daniel C. Turner INTERNATIONAL AND INTERSTATE APPROACHES TO TAXING BUSINESS INCOME 6 Northwestern Journal of International Law and Business 562 (Summer, 1984) Arriving at a reasonable, fair approach to the taxation of enterprises which are engaged in income producing activities in more than one jurisdiction has been a vexatious problem for the past century, both internationally and within the United States. The taxing entities are concerned about receiving their due from enterprises which enjoy the... 1984
Paul B. Stephan III NONTAXPAYER LITIGATION OF INCOME TAX DISPUTES 3 Yale Law and Policy Review 73 (Fall, 1984) Outside the tax area, the law of standing reflects the general proposition that a citizen not directly subject to regulation may under some circumstances go to court to challenge government action or inaction. Although a lack of clarity in the Supreme Court's decisions makes it impossible to say exactly when standing exists, the unregulated citizen... 1984
Stephen Schwarz Associate Dean and Professor of Law, Hastings College of the Law; A.B., Brown University (1966); J.D., Columbia Law School (1969)., William T. Hutton A.B., Dartmouth College (1961); J.D., University of Michigan (1964); L.L.M., New York Uni RECENT DEVELOPMENTS IN TAX-EXEMPT ORGANIZATIONS 18 University of San Francisco Law Review 649 (Summer, 1984) Not since 1969, when Congress loosed a kennel of statutory watchdogs to harry the private foundation, has there been a year of such turmoil. Long-simmering issues in bizarre factual trappings forced themselves upon the appellate courts. Foundation managers who once eschewed the risk of investing in common stocks attended seminars on syndication and... 1984
Elliot M. Schachner RELIGION AND THE PUBLIC TREASURY AFTER TAXATION WITH REPRESENTATION OF WASHINGTON, MUELLER, AND BOB JONES 1984 Utah Law Review 275 (1984) The Supreme Court, toward the end of its October 1982 term, announced three decisionsRegan v. Taxation with Representation of Washington, Mueller v. Allen and Bob Jones University v. United States that altered the standards by which federal and state taxing and spending policies will be judged under the free exercise clause and the establishment... 1984
Thomas McCoy , Neal E. Devins STANDING AND ADVERSENESS IN CHALLENGES OF TAX EXEMPTIONS FOR DISCRIMINATORY PRIVATE SCHOOLS 52 Fordham Law Review 441 (March, 1984) The issue of tax exemptions for segregated private schools is one that causes courts to abandon normal standards of judicial restraint. The federal courts, including the Supreme Court, seem unusually inclined to supply legislative judgments on this issue in the absence of congressional action and to ignore or revise judgments made by the... 1984
R. Tyrone Kee THE I.R.S. FIGHTS RACIAL DISCRIMINATION IN HIGHER EDUCATION: NO TAX EXEMPTION FOR RELIGIOUS INSTITUTIONS THAT DISCRIMINATE BECAUSE OF RACE. 'BOB JONES UNIVERSITY' 10 Southern University Law Review 291 (Spring, 1984) Bob Jones University is a nonprofit corporation located in Greenville, South Carolina. The stated purpose is to conduct an institution of learning with special emphasis on the Christian Religion and the Holy Scriptures. There are approximately 5,000 students enrolled at the school, ranging from kindergarten through graduate school. The University... 1984
Alfred J. Sciarrino UNITED STATES v. SUN MYUNG MOON: PRECEDENT FOR TAX FRAUD PROSECUTION OF LOCAL PASTORS? 1984 Southern Illinois University Law Journal 237 (1984) Within the last several years, the United States Supreme Court has granted certiorari to fifteen cases involving church-state issues. In the past year, it agreed to review the constitutionality of an Alabama public school moment of silence statute, challenged as secular rubric thinly disguising yet another form of school prayer. While all of... 1984
Todd Brower WHOSE VOICE SHALL BE HEARD? LOBBYING LIMITATIONS ON SECTION 501(c)(3) CHARITABLE ORGANIZATIONS HELD CONSTITUTIONAL IN REGAN v. TAXATION WITH REPRESENTATION 28 Saint Louis University Law Journal 1017 (August, 1984) The Internal Revenue Code provides that a taxpayer may take a deduction for contributions to tax exempt charitable organizations qualifying under section 501(c)(3). To maintain its section 501(c)(3) status, an organization may not engage in lobbying, or devote a substantial part of its activities toward influencing legislation. Several classes of... 1984
  3. TAX-EXEMPT STATUS OF DISCRIMINATORY PRIVATE SCHOOLS 97 Harvard Law Review Association 261 (November, 1983) Among the most widely publicized and politically controversial cases the Supreme Court decided last Term was Bob Jones University v. United States, in which the Court held that the Internal Revenue Service (IRS) had correctly interpreted section 501(c)(3) of the Internal Revenue Code (the Code) in denying tax-exempt status to two private schools... 1983
Charles O. Galvin and, Neal Devins A TAX POLICY ANALYSIS OF BOB JONES UNIVERSITY v. UNITED STATES 36 Vanderbilt Law Review 1353 (November, 1983) I. INTRODUCTION. 1354 II. TAX POLICY AND THE THREE BRANCHES OF GOVERNMENT. 1355 III. Bob Jones University v. United States. 1356 A. The Meaning of the Tax Exemption Provision. 1359 1. Analysis of the Public Benefit Doctrine. 1365 2. Analysis of the Common Community Conscience Requirement. 1366 3. Analysis of the Tax Exemption and the Tax... 1983
Walter J. Blum DISSENTING OPINIONS BY SUPREME COURT JUSTICES IN FEDERAL INCOME TAX CONTROVERSIES 82 Michigan Law Review 431 (December, 1983) As I muse over the Supreme Court's pronouncements on federal income tax controversies, I have come to wonder about the function of analysis in dissenting opinions. Regardless of the merit of a minority analysis, occasionally I am unable to discern how its publication can possibly contribute to advancing the operation of our extraordinarily complex... 1983
Margaret I. Lyle MASS TORT CLAIMS AND THE CORPORATE TORTFEASOR: BANKRUPTCY REORGANIZATION AND LEGISLATIVE COMPENSATION VERSUS THE COMMON-LAW TORT SYSTEM 61 Texas Law Review 1297 (April, 1983) C1-3Table of Contents I. Introduction. 1298 II. Treatment of Tort Claims in Bankruptcy. 1302 A. Tort Claims in Bankruptcy Prior to the 1978 Bankruptcy Code. 1308 1. Tort Claims in Liquidation Bankruptcy. 1308 2. Tort Claims in Reorganization Bankruptcy. 1310 B. Tort Claims Under the 1978 Bankruptcy Code. 1311 III. Chapter 11 Reorganization as a... 1983
Terry L. Slye RENDERING UNTO CAESAR: DEFINING 'RELIGION' FOR PURPOSES OF ADMINISTERING RELIGION-BASED TAX EXEMPTIONS 6 Harvard Journal of Law & Public Policy 219 (Summer, 1983) Congress shall make no law respecting an establishment of religion, or prohibiting the free exercise thereof . . .. These first words of the first amendment to the Constitution reveal how deeply committed to freedom of conscience were the framers of our charter of government. Professor Archibald Cox has noted that even the order of the words is... 1983
Leonard J. Henzke, Jr. THE CONSTITUTIONALITY OF FEDERAL TUITION TAX CREDITS 56 Temple Law Quarterly 911 (1983) In November, 1983, the United States Senate voted fifty-nine to thirty-eight to table Senate Bill 528, which would provide a tuition tax credit for private school tuition. This was the fourteenth time that tuition tax credits, in one form or another, had been rejected by Congress. Senate Bill 528 remains on the Senate calendar in the second session... 1983
Richard Schmalbeck THE JUSTICE OF ECONOMICS: AN ANALYSIS OF WEALTH MAXIMIZATION AS A NORMATIVE GOAL 83 Columbia Law Review 488 (March, 1983) The concept of justice-especially as it relates to wealth distribution-has been extensively reconsidered by a number of scholars in the last dozen years or so. The most significant recent works on the subject are by political philosophers: John Rawls's A Theory of Justice, and Robert Nozick's Anarchy, State and Utopia. Although some economics is... 1983
  ADEQUATE PROTECTION AND THE AUTOMATIC STAY UNDER THE BANKRUPTCY CODE: EASING RESTRAINTS ON DEBTOR REORGANIZATION 131 University of Pennsylvania Law Review 423 (December, 1982) Chapter 11 of the Bankruptcy Code is a rejection of economic Darwinism. It adopts the view that the conflicting interests of debtors and their creditors often can best be accommodated by rehabilitating financially distressed businesses rather than liquidating them. To encourage failing businesses to reorganize while rehabilitation is still... 1982
Thomas H. Jackson BANKRUPTCY, NON-BANKRUPTCY ENTITLEMENTS, AND THE CREDITORS' BARGAIN 91 Yale Law Journal 857 (April, 1982) Bankruptcy, at first glance, may be thought of as a procedure geared principally toward relieving an overburdened debtor from oppressive debt. Yet this discharge-centered view of bankruptcy is correct neither from an historical perspective nor from a realistic appraisal of the presence and operation of most of the provisions in the federal... 1982
Douglas Laycock TAX EXEMPTIONS FOR RACIALLY DISCRIMINATORY RELIGIOUS SCHOOLS 60 Texas Law Review 259 (February, 1982) Section 501(c)(3) of the Internal Revenue Code exempts charitable, educational, and religious organizations from tax on their income. Charitable contributions to organizations exempt under section 501(c)(3) generally may be deducted from the donor's taxable income. Other sections exempt these organizations from unemployment taxes and some social... 1982
Michael Yaffa THE REVOCATION OF TAX EXEMPTIONS AND TAX DEDUCTIONS FOR DONATIONS TO 501 (C) (3) ORGANIZATIONS ON STATUTORY AND CONSTITUTIONAL GROUNDS 30 UCLA Law Review 156 (October, 1982) A written solicitation of funds for a charitable organization typically closes with a statement that the Internal Revenue Service (IRS) has determined that all donations to the organization are tax deductible. These statements are based on provisions of the federal income tax law which provide tax exemptions to charitable, educational, and... 1982
William W. Park TAX CHARACTERIZATION OF INTERNATIONAL LEASES: THE CONTOURS OF OWNERSHIP 67 Cornell Law Review 103 (November, 1981) C1-3TABLE OF CONTENTS L1-2Introduction 104 I. Leasing as a Mode of Finance. 106 A. Finance Leases and Operating Leases. 106 B. Legal and Accounting Incentives for Finance Leasing. 109 C. Leverage. 113 D. Leasing and the Banks. 114 II. National Standards for Lease Characterization. 115 A. Legal Form. 115 1. Crédit-Bail. 115 2. Legal Title in the... 1981
  FEDERAL INJUNCTIVE RELIEF IN STATE TAX CASES: LASALLE v. ROSEWELL 93 Harvard Law Review 1016 (March, 1980) The Tax Injunction Act of 1937 bars federal jurisdiction of suits to enjoin the collection of state taxes when a plain, speedy and efficient remedy is available in state court. In LaSalle National Bank v. Rosewell, the United States Court of Appeals for the Seventh Circuit confronted two unsettled questions concerning what constitutes an adequate... 1980
  TAX EXEMPTIONS FOR EDUCATIONAL INSTITUTIONS: DISCRETION AND DISCRIMINATION 128 University of Pennsylvania Law Review 849 (April, 1980) Among the many powers of the Internal Revenue Service (IRS) is the ability to exempt certain organizations from the burden of taxation. Although the Internal Revenue Code identifies general categories of exempt institutions, the Department of the Treasury has broad discretion to interpret statutory language with precise regulations that the IRS... 1980
  GOVERNMENT NEUTRALITY AND SEPARATION OF CHURCH AND STATE: TUITION TAX CREDITS 92 Harvard Law Review 696 (January, 1979) With mounting fiscal pressures on private educational institutions in recent years, federal and state legislators have made efforts to find some constitutional means to ease the financial problems of private schools. The most significant recent proposal is to provide a federal income tax credit for part of each parent's expense in sending a child... 1979
  SEGREGATING SCHOOLS: THE FORESEEABLE CONSEQUENCES OF TUITION TAX CREDITS 89 Yale Law Journal 168 (November, 1979) Declining private school enrollments and the perceived failure of public schools to educate children effectively have spurred interest in restructuring American education to permit greater freedom of choice. The Ninety-fifth Congress extensively debated one proposal generated by this expanding discourse on educational alternatives: federal income... 1979
  THE JUDICIAL ROLE IN ATTACKING RACIAL DISCRIMINATION IN TAX-EXEMPT PRIVATE SCHOOLS 93 Harvard Law Review 378 (December, 1979) Private segregation academies, created in response to the Supreme Court's Brown decision, continue to pose a serious threat to the integration of the nation's public schools. Beginning shortly after Brown, segregationists attempted to reduce the budgets of public schools while simultaneously developing programs of public tuition assistance and... 1979
Bennett I. Deutsch THE TAX TREATMENT OF ILLEGAL PAYMENTS AFTER ALEX V. COMMISSIONER 79 Columbia Law Review 589 (April, 1979) Under section 162(c)(2) of the Internal Revenue Code, a taxpayer may not deduct as a business expense payments which are made in violation of state or federal law. This section, enacted in 1971, is a partial codification of the judicially created public policy doctrine which disallowed deduction of expenses that frustrated a sharply defined... 1979
  RACIAL DISCRIMINATION AND THE TAX INJUNCTION ACT: GARRETT V. BAMFORD 90 Harvard Law Review 616 (January, 1977) The operation of property tax assessments has recently come under increasing attack as inequitable and discriminatory. A major barrier to challenging such discrimination in federal court has been the Tax Injunction Act, which denies federal jurisdiction to enjoin state taxation when there is a plain, speedy and efficient remedy in state court.... 1977
  CIVIL RIGHTS - FAIR HOUSING - PRIVATE LANDLORD'S REQUIREMENT THAT TENANTS HAVE NET WEEKLY INCOME EQUAL TO NINETY PERCENT OF MONTHLY RENT DOES NOT VIOLATE CIVIL RIGHTS LAWS DESPITE DISPROPORTIONATE DISQUALIFICATION OF MINORITIES 88 Harvard Law Review 1631 (May, 1975) Boyd v. Lefrak Organization, 509 F.2d 1110 (2d Cir. 1975). In Boyd v. Lefrak Organization, the United States Court of Appeals for the Second Circuit, reversing the district court, held that a naked statistical argument was insufficient to support a claim of statutorily proscribed racial discrimination in the rental of housing. Lefrak, a private... 1975
  3. PROHIBITION OF INJUNCTIONS AGAINST INTERNAL REVENUE SERVICE DECISIONS TO WITHDRAW TAX-EXEMPT STATUS 88 Harvard Law Review 220 (November, 1974) The Anti-Injunction Act has stood for more than a century as an obstacle to litigation of federal tax liability before assessment of taxes. In Bob Jones University v. Simon and Alexander v. Americans United Inc. the Supreme Court held that the Act bars suits by organizations to enjoin the Internal Revenue Service from terminating their tax-exempt... 1974
James M. Summers CONSTITUTIONAL LAW 53 Texas Law Review 138 (December, 1974) Plaintiff Jackson, a black preacher, applied to thirteen foundations for a position on their boards of directors, scholarships for his children, and grants to his own foundation. When his applications were rejected, Jackson filed suit for racial discrimination against the foundations seeking damages, revocation of defendants' tax-exempt status, and... 1974
Donovan Campbell, Jr. FOREIGN SITUS TRUSTS: THE OPTION OF UTILIZING A HIGH TAXATION JURISDICTION 52 Texas Law Review 949 (May, 1974) Despite the growing body of literature on the subject, the foreign situs trust as a tax-saving device remains relatively unknown and unused among American practitioners. The studies that have been written about the device invariably recommend utilizing as the situs of the trust known tax havens such as Bermuda, the Bahamas, the Caymans, and even... 1974
Clark Stanton CIVIL RIGHTS 51 Texas Law Review 999 (May, 1973) In the summer of 1966, black residents of Edwards, Mississippi boycotted local merchants in protest against alleged racial discrimination. Later that year in the annual meeting to approve ad valorem tax assessments, municipal officials significantly increased the valuation of property owned by blacks, while leaving the valuation of white-owned... 1973
  CONSTITUTIONAL LAW - NONESTABLISHMENT OF RELIGION - GRANTS TO LOW-INCOME AREA PAROCHIAL SCHOOLS FOR CERTAIN MAINTENANCE COSTS AND TO LOW-INCOME PAROCHIAL SCHOOL PARENTS AS PARTIAL REIMBURSEMENT FOR TUITION EXPENDITURES VIOLATE ESTABLISHMENT CLAUSE, BUT TA 86 Harvard Law Review 1081 (April, 1973) Committee for Pub. Educ. & Relig. Liberty v. Nyquist, 350 F. Supp. 655 (S.D.N.Y. 1972) (three-judge court), prob. juris. noted, 93 S. Ct. 962 (1973) (Nos. 694, 753, 791, 929). The New York legislature attempted once again in 1972 to devise a program of assistance to nonpublic schools and to parents of children attending those schools which would... 1973
Howard A. Glickstein , William L. Want INEQUALITY IN SCHOOL FINANCING: THE ROLE OF THE LAW 25 Stanford Law Review 335 (February, 1973) After this Article went to press, the Supreme Court handed down its decision in Rodriguez v. San Antonio Independent School District, 41 U.S.L.W. 4407 (U.S. Mar. 21, 1973). In a 5-4 decision, the Court held that equal educational opportunity was not a fundamental interest protected by the Constitution and that school children from economically... 1973
  TAX INCENTIVES AS STATE ACTION 122 University of Pennsylvania Law Review 414 (December, 1973) The use of tax incentives as legislative devices to implement social and economic policy has recently become the subject of intense debate among economists, government agencies and legal scholars. This debate has focused primarily upon the comparative success and desirability of tax incentives as contrasted with other forms of government assistance... 1973
  ADMINISTRATIVE LAW--URBAN RENEWAL--HUD HAS AFFIRMATIVE DUTY TO CONSIDER LOW INCOME HOUSING'S IMPACT UPON RACIAL CONCENTRATION 85 Harvard Law Review 870 (February, 1972) In 1958 the United States Department of Housing and Urban Development (HUD) approved an urban renewal plan for the East Poplar area of North Philadelphia under which a portion of the area would be redeveloped primarily with single family owner-occupied homes. By 1966 this original concept had been frustrated for various reasons, and HUD informally... 1972
Robert Marshall Cohan FEDERAL TAXATION 50 Texas Law Review 544 (March, 1972) Parents of Negro children attending public schools in Mississippi brought a class action to enjoin the Secretary of the Treasury and Commissioner of Internal Revenue from granting tax exemptions and deductions to Mississippi private schools that exclude Negro students on the basis of race. A three-judge district court granted a preliminary... 1972
Boris I. Bittker , Kenneth M. Kaufman TAXES AND CIVIL RIGHTS: "CONSTITUTIONALIZING" THE INTERNAL REVENUE CODE 82 Yale Law Journal 51 (November, 1972) In McGlotten v. Connally, a three-judge federal court held that the Secretary of the Treasury could not grant federal income tax exemptions to fraternal orders that exclude nonwhites from membership or allow gifts supporting the charitable functions of such organizations to be deducted by the donors as charitable contributions in computing taxable... 1972
  1. REQUIRED REFERENDUM FOR LOW-INCOME HOUSING 85 Harvard Law Review 122 (November, 1971) For many years the California constitution has authorized referendum repeal of local ordinances upon petition of ten percent of the electorate in any relevant subdivision. Apart from these voterinitiated referenda, Article 34 of the state constitution requires a referendum in any self-governing subdivision to approve development of federally... 1971
William T. Plumb, Jr. FEDERAL LIENS AND PRIORITIES-AGENDA FOR THE NEXT DECADE III 77 Yale Law Journal 1104 (May, 1968) Although federal, state and local governments cooperate in the determination and collection of their taxes through exchange of tax information, reciprocal withholding of income tax, and other ways, they often become bitter competitors when the fund available for collection is inadequate to satisfy all their claims. A major part of the litigation... 1968
  FEDERAL TAX BENEFITS TO SEGREGATED PRIVATE SCHOOLS 68 Columbia Law Review 922 (May, 1968) In the fourteen years since the Supreme Court's decision in Brown v. Board of Education, the perimeter of a national policy proscribing racial discrimination has become more sharply defined. Increasing awareness of the threat to public order due to racial separation and feelings of moral obligation have been translated into legal imperatives... 1968
  GOVERNMENT PROGRAMS TO ENCOURAGE PRIVATE INVESTMENT IN LOW-INCOME HOUSING 81 Harvard Law Review 1295 (April, 1968) The continued failure of private industry and government to eliminate inadequate housing in the United States demonstrates the need for new concepts in national housing policy. Within metropolitan areas almost one-sixth of all families and over two-fifths of nonwhite families live in housing classified as substandard, deteriorating, or... 1968
  3. POLL TAXES 80 Harvard Law Review 176 (November, 1966) In Harper v. Virginia State Board of Elections the Court struck down Virginia's poll tax, overruling Breedlove v. Suttles and holding that the imposition of a fee as a prerequisite to voting violates the equal protection clause of the fourteenth amendment. The Court split 6-3, with Justices Black, Harlan, and Stewart dissenting. Petitioners,... 1966
  EMPLOYEES' PROFIT SHARING TRUST HELD OUTSIDE PURVIEW OF BANKRUPTCY ACT SECTION 4(A) 108 University of Pennsylvania Law Review 1218 (June, 1960) The management company for a large number of cemetery corporations created a profit sharing trust fund for the benefit of its employees. The trust agreement provided that title to trust assets would be registered in the name of the trust, but gave to the trustees powers in relation to the assets similar to those which an individual might exercise... 1960
William L. Cary PRESSURE GROUPS AND THE REVENUE CODE: A REQUIEM IN HONOR OF THE DEPARTING UNIFORMITY OF THE TAX LAWS 68 Harvard Law Review 745 (March, 1955) THE genesis of this paper is the casual remark of a Washington lawyer who asked, What is the point of litigating a tax case when we can have the statute amended for the same outlay of time and money? Probably his statement was inaccurate, and certainly it was extreme, but it comes as no surprise to sophisticated counsel daily studying the tax... 1955
  TAX TREATMENT OF LOBBYING EXPENSES AND CONTRIBUTIONS 67 Harvard Law Review 1408 (June, 1954) In recent years expanding government regulation affecting business and the individual has resulted in very large expenditures to influence legislation. In voluntary replies to congressional questionnaires, about 150 corporations admitted combined spending of over 32 million dollars for this purpose from January 1947 to May 1950. This sum included... 1954
  INCOME TAX - BETTING GAINS AS INCOME 39 Harvard Law Review 274 (December, 1925) Betting en horse races had for several years been the sole means of livelihood of the appellant. He was not a bookmaker, but bet, at starting prices, from his residence. A tax was assessed on his winnings as within the British Income Tax Act, 1918, either under Case II of Sch. D as annual profits or gains arising from any trade, profession,... 1925
Xenophon P. Huddy EQUITY AND INEQUITY OF CORPORATE TAXATION IN THE UNITED STATES 14 Yale Law Journal 217 (February, 1905) Few questions are more important or have been more embarrassing than those arising from the efforts of a state or its municipalities to increase their revenues by exactions from corporations engaged in carrying on interstate commerce. The above language is that of Mr. Justice Brewer in Atlantic and Pacific Telegraph Co. v. Philadelphia, 190 U. S.... 1905
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