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United Gas Pipe Line Co. v. Ideal Cement Co.
''United Gas Pipe Line Co. v. Ideal Cement Co.'', , is a United States Supreme Court case which vacated a lower appellate court decision, holding that federal courts should abstain from ruling on the constitutionality of a state tax issue that state courts should determine.
==Background==
The United Gas Pipe Line Company operates three interstate natural gas pipelines that connect to a station located in Mobile, Alabama, where the gas is reduced in pressure and is distributed using a system operated by the Mobile Gas Service Corporation. United Gas had contracts to provide gas to two industrial facilities owned by the Ideal Cement Company and the Scott Paper Company, each with clauses that the customer would reimburse United Gas for any taxes it paid for providing gas. The City of Mobile has an ordinance requiring a license to conduct a business for the sale of natural gas within the city involving a payment of 1.5% of gross receipts. United Gas, which is incorporated in Delaware, reimbursed Mobile Gas for the amount it paid to the city for the gas deliveries made to Ideal Cement and Scott Paper, and then filed suit in federal court based upon diversity jurisdiction for recovery of that amount from Ideal Cement and Scott Paper. At issue in the case was whether the city license represented a tax and whether it constituted a precondition to conduct interstate trade in violation of the Commerce Clause of the United States Constitution. The federal district court granted summary judgment in favor of United Gas based upon the tax provision of the contracts, but the Court of Appeals for the Fifth Circuit reversed the district court based upon the constitutional issue. The Supreme Court granted certiorari.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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