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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

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Issue

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Holding and Reasoning (Blackmun, J.)

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  • 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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