INTERSTATE TAXATION, S. 2173 HEARINGS BEFORE THE COMMITTEE ON THE JUDICIARY NINETY-FIFTH CONGRESS FIRST AND SECOND SESSIONS ON INTERSTATE TAXATION DECEMBER 5, 1977, FEBRUARY 13 AND 14, JULY 19 AND 20, AND DECEMBER 20, 1978 Printed for the use of the Committee on the Judiciary 41-032 U.S. GOVERNMENT PRINTING OFFICE WASHINGTON: 1979 For sale by the Superintendent of Documents, U.S. Government Printing Office Washington, D.C. 20402 COMMITTEE ON THE JUDICIARY JAMES O. EASTLAND, Mississippi, Chairman EDWARD M. KENNEDY, Massachusetts BIRCH BAYH, Indiana STROM THURMOND, South Carolina PAUL LAXALT, Nevada FRANCIS C. ROSENBERGER, Chief Counsel and Staff Director MARCUS BALES, Legislative Aide to Senator Mathias (II) CONTENTS Halfpenny, Harold T., attorney, presenting the Automotive Service Industry Association and the National Associa- tion of Wholesaler-Distributors, accompanied by William C. McCamant, executive vice president, NAWD------ Budlong, L. Clarke, corporate tax counsel, the Borden Company, Bradshaw, James, Alabama Department of Revenue.. 37 |