Legal Opinion
State Ex Rel. Heitkamp v. Quill Corp.
North Dakota Supreme Court
Decided May 7, 1991No. Civ. 900257PublishedCited by 17 opinions
1Opinion of the Court
VANDE WALLE, Justice.
The State of North Dakota appealed from a district court summary judgment declaring that subsections (6) and (7) of Section 57-40.2-01, N.D.C.C., are unconstitutional as applied to Quill Corporation [Quill], and that the State therefore may not require Quill to collect and remit use tax on its sales to North Dakota consumers. Quill cross-appealed from that part of the summary judgment dismissing its action under 42 U.S.C. § 1983 and denying attorney’s fees under 42 U.S.C. § 1988. We hold that Section 57-40.2-01, N.D.C.C., is constitutional as applied to Quill and…
2Cases cited33 opinions
- Burger King Corp. v. RudzewiczSupreme Court of the United States · 1985
- Penry v. LynaughSupreme Court of the United States · 1989
- Salve Regina College v. RussellSupreme Court of the United States · 1991
- Nebraska Press Assn. v. StuartSupreme Court of the United States · 1976
- Bearden v. GeorgiaSupreme Court of the United States · 1983
28 more not listed; retrieve them via the Exa API.
3Cited by17 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Bielski v. ZornIndiana Tax Court · 1994
- KFC Corporation Vs. Iowa Department Of RevenueSupreme Court of Iowa · 2010
- Service Oil, Inc. v. StateNorth Dakota Supreme Court · 1992
- State Ex Rel. Hanson v. Quill Corp.North Dakota Supreme Court · 1993
12 more not listed; retrieve them via the Exa API.