US Supreme Court Docket
Polar Tankers, Inc. v. Valdez
Constitutional Law, Commerce Clause, Tonnage Clause, Due Process Clause
1. Whether a municipal personal property tax that falls exclusively on large vessels
using the municipality’s harbor violates the Tonnage Clause of the Constitution, art.
I, § 10, cl. 3.
2. Whether a municipal personal property tax that is apportioned to reach the value
of property with an out-of-State domicile for periods when the property is on the
high seas or otherwise outside the taxing jurisdiction of any State violates the
Commerce and Due Process Clauses of the Constitution.
- Supreme Court of Alaska, Opinion Filed: April 25, 2008
- Docket Sheet from the U.S. Supreme Court.
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