McGoldrick v. Berwind-White Coal Mining Co., 309 U.S. 33 (1940), is United States Supreme Court case upholding the legality under the Constitution's Commerce Clause of a tax by the City of New York upon the purchase of coal by public utility and steamship companies based in New York from Berwind-White Coal Mining Company, a Pennsylvania coal company through its New York office. See also List of United States Supreme Court cases, volume 309 References External links United States Constitution Article One case law United States Supreme Court cases United States Supreme Court cases of the Hughes Court United States Commerce Clause case law 1940 in United States case law Coal in the United States Taxation in New York (state) Government of New York City Berwind Corporation Sales taxes