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Constitutional Law Keyed to Choper
Complete Auto Transit, Inc. v. Brady
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*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
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- Brief Facts: A Synopsis of the Facts of the case.
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- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
Mississippi assessed a tax on businesses, calculated as a percentage of gross income, for the “privilege of doing business” within the state. The tax was applied equally to business involved in intra- and interstate commerce. General Motors shipped vehicles from other states to Mississippi. Complete Auto Transit, Inc. (Plaintiff) served as a contractor for General Motors, transporting vehicles within Mississippi to car dealers. Mississippi’s privilege tax was applied to Plaintiff’s gross income. The Supreme Court of Mississippi upheld the tax.
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