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South Central Bell Telephone v. Alabama

Docket No.: 97-2045
Argued: January 19, 1999
Decided: March 23, 1999


Article 1, Section 8, Paragraph 3: Interstate Commerce Clause, Economic Activity, State Tax, Commerce Clause, Eleventh Amendment, Equal Protection Clause, Fourteenth Amendment, res judicata

Petitioner: South Central Bell Telephone
Respondent: Alabama

Court Below: THE SUPREME COURT OF ALABAMA No. 97-2045. Argued January 19, 1999-Decided March
Supreme Court Docket

526 U.S. 160 (1999)

Does Alabama's franchise tax discriminates against interstate commerce, in violation of the Commerce Clause? Did the Alabama Supreme Court's refusal to permit the South Central Bell Telephone Company and others to raise their constitutional claims because of res judicata deprive them of the due process of law guaranteed by the Fourteenth Amendment?

South Central Bell Telephone v. Alabama

January 19, 1999

Holding: reversed and remanded
Decision: Decision: 9 votes for South Central Bell Telephone, 0 vote(s) against
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