From our private database of 14,100+ case briefs...
Nashville, Chattanooga, & St. Louis Railway Co. v. Wallace
United States Supreme Court
288 U.S. 249 (1933)
The State of Tennessee taxed all gasoline that was stored in the state. The Nashville, Chattanooga, & St. Louis Railway Company (plaintiff) stored gasoline in Tennessee, and filed a declaratory judgment action against the Tennessee attorney general, Wallace, and other state officials charged with collecting a gasoline privilege tax (defendants). The Tennessee Declaratory Judgments Act allows any person whose rights, status or other legal relations are affected by a statute to request a determination of any question of construction or validity arising under the statute. The plaintiff asserted that a tax imposed by the state of Tennessee on gasoline stored within the state was unconstitutional because it burdened interstate commerce. The trial court upheld the tax, as did the Tennessee state appellate courts. The plaintiff petitioned the United States Supreme Court for review.
Rule of Law
Holding and Reasoning (Stone, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 97,000 law students since 2011. Some law schools—such as Yale, Vanderbilt, Berkeley, and the University of Illinois—even subscribe directly to Quimbee for all their law students. Read our student testimonials.
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students. Read more about Quimbee.
Here's why 221,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 14,100 briefs, keyed to 189 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.