Washington Law Review
The Washington court denied the claim of General Motors that the Washington Business and Occupation Tax violated the due process and commerce clauses as applied to its interstate business of wholesaling new cars. The Tax Commission had determined that the activities of General Motors within the state subjected the corporation to this tax on its gross receipts.
Kenneth L. Schubert, Jr.,
Washington Case Law,
Constitutional Law—Business and Occupation Tax—Constitutionality,
38 Wash. L. Rev.
Available at: https://digitalcommons.law.uw.edu/wlr/vol38/iss2/3