1. Utah Power & Light Co. v. Pfost, No. 722, SUPREME COURT OF THE UNITED STATES, April 13, 1932, Argued , May 16, 1932, Decided
OVERVIEW: A state, which had the power to tax manufacturing, had the power to impose a tax on a public utility generating electrical energy for distribution in interstate commerce. Electricity was held to be as of a physical thing.
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