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Citation: 496 U.S. 167

1. Am. Trucking Ass'Ns v. Smith, No. 88-325 , SUPREME COURT OF THE UNITED STATES, March 22, 1989 Argued; December 6, 1989, Reargued , June 4, 1990, Decided

OVERVIEW: State highway use equalization tax violated Due Process as it deterred commercial entry into state. Decision did not apply retroactively, as it would have produced substantial inequitable result as State relied on valid existing precedent.


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