Nelson v. Sears, Roebuck & Co.

312 U.S. 359 (1941)

NELSON, CHAIRMAN OF THE STATE TAX COMMISSION, ET AL.

v.

SEARS, ROEBUCK & CO.

No. 255.

Supreme Court of United States.

Argued January 13, 14, 1941.

Decided February 17, 1941.

CERTIORARI TO THE SUPREME COURT OF IOWA.

Mr. John E. Mulroney, Assistant Attorney General of Iowa, with whom Mr. John M. Rankin, Attorney General, was on the brief, for petitioners.

Mr. Joseph G. Gamble, with whom Messrs. Charles Lederer, Ralph L. Read, and Bert L. Klooster were on the brief, for respondent.

This case involves the constitutionality of the Iowa Use Tax (Ia. Code 1939, §§ 6943.102-6943.125) as…