United Engineers & Constructors, Inc. v. Pennsylvania et al.

Opinion summary

Etalia.ai summary of the majority opinion

The case involved United Engineers & Constructors, Inc., which challenged the imposition of Pennsylvania's gross receipts tax on its operations. The company argued that the tax violated the Commerce Clause by unfairly burdening interstate commerce. The Supreme Court examined whether Pennsylvania's method of taxing a portion of United Engineers' gross receipts from out-of-state contracts was constitutionally permissible. Ultimately, the Court upheld Pennsylvania’s taxation scheme, ruling that it did not discriminate against or unduly burden interstate commerce because it applied uniformly to all businesses operating within state boundaries and had a rational relationship with services provided by the state.