Constitutional Law Keyed to Rotunda
Henneford v. Silas Mason Co.
Only StudyBuddy Pro offers the complete Case Brief Anatomy*
Access the most important case brief elements for optimal case understanding.
*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.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- 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:
To help Washington retailers compete with retailers in states with no sales or use tax, Washington State passed a statute taxing the use of personal property in Washington if purchased in another state. The statute provided credits for tax already paid to Washington or another state. Silas Mason Co. (Plaintiff) was hired to construct a dam in Washington, and consequently brought equipment purchased in other states into Washington. Henneford (Defendant), the Tax Commission of Washington, charged Plaintiff a two percent use tax on said equipment. A district court found the statute to be void on its face, and granted an interlocutory injunction. This case comes on appeal to determine if the statute violates the Commerce Clause of the Constitution.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.