The Interstate Busses Corporation v. Blodgett et al., 1927, is a U.S Supreme Court case that revolved around the issue of taxation on interstate commerce. The State of Michigan imposed an annual tax on buses operating within its borders, including those involved in interstate commerce like the plaintiff, Interstate Busses Corporation. The corporation argued this was unconstitutional as it violated the Commerce Clause by placing a burden on interstate commerce. However, the court ruled against them stating that not all state taxes affecting interstate business were prohibited under the Constitution and upheld Michigan's right to impose such a tax. It concluded that so long as there was no discrimination against out-of-state businesses and if they used or benefited from local services (like roads), states could levy taxes even if they affected companies engaged in both intra- and inter-state trade.

In the dissenting opinion for Interstate Busses Corporation v. Blodgett et al., Justice Stone disagreed with the majority's ruling that Connecticut's tax on interstate bus companies was unconstitutional. He argued that the tax did not violate the Commerce Clause of the Constitution because it was a fair and reasonable method of ensuring that businesses operating within state borders contributed to public expenses, such as road maintenance. Furthermore, he contended that there was no evidence to suggest this particular tax placed an undue burden on interstate commerce or created any form of discrimination against out-of-state entities. In his view, if every fee or charge imposed by a state were considered a burden on interstate commerce simply because it increased operational costs for businesses involved in such trade, then virtually all forms of taxation would be deemed unconstitutional under this interpretation of the Commerce Clause.