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Complete Auto Transit, Inc. v. Brady

United States Supreme Court
430 U.S. 274 (1977)


Facts

Mississippi assessed a tax on businesses, calculated as a percentage of gross income, for the privilege of doing business within the state. General Motors shipped vehicles from other states to Mississippi. Complete Auto Transit, Inc. (plaintiff) served as a contractor for General Motors, transporting vehicles within Mississippi to car dealers. Mississippi’s privilege tax was applied to Complete Auto’s gross income.

Rule of Law

The rule of law is the black letter law upon which the court rested its decision. To access this section, start your 7-day free trial of Quimbee for Law Students.

Issue

The issue section includes the dispositive legal issue in the case phrased as a question. To access this section, start your 7-day free trial of Quimbee for Law Students.

Holding and Reasoning (Blackmun, J.)

The holding and reasoning section includes:

  • A “yes” or “no” answer to the question framed in the issue section;
  • A summary of the majority or plurality opinion, using the CREAC method; and
  • The procedural disposition (e.g. reversed and remanded, affirmed, etc.).

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