Nashville, Chattanooga, & St. Louis Railway Co. v. Wallace
United States Supreme Court
288 U.S. 249 (1933)
Nashville, Chattanooga, & St. Louis Railway Co. (plaintiff), which stored gasoline in Tennessee, filed a declaratory-judgment action under the Tennessee Declaratory Judgments Act against state Attorney General Wallace and other officials (defendants) charged with collecting a gasoline privilege tax, arguing the tax on gasoline stored in the state was unconstitutional as a burden on interstate commerce; Tennessee's trial and appellate courts both upheld the tax, and the railway petitioned the U.S. Supreme Court for review.
Whether declaratory judgment actions that satisfy the case or controversy requirement under Article III, section 2 of the United States Constitution are within the appellate jurisdiction of the United States Supreme Court.