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Citation: 302 U.S. 90

1. Puget Sound Stevedoring Co. v. State Tax Com., No. 68, SUPREME COURT OF THE UNITED STATES, October 13, 14, 1937, Argued , November 8, 1937, Decided

OVERVIEW: Company's business of loading and discharge of cargoes by longshoremen, subject to its own direction and control, was interstate or foreign commerce, so state tax commission was not entitled to collect tax on that portion of company's gross receipts.


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