Legal Opinion
Minnesota v. National Tea Co.
Supreme Court of the United States
Decided March 25, 1940No. 500PublishedCited by 210 opinions
1Opinion of the Court
Mr.' Justice Douglas
delivered the opinion of the Court.
In 1933 Minnesota enacted a chain store ’tax (L. 1933, c. 213) one item of which was a tax oh gross sales. § 2 .(b). The gross-sales tax was graduated: one-twentieth of one per cent was applied on that portion of gross sales not in excess of $100,000; and larger percentages were applied as the volume of gross sales increased, until one per cent was exacted on that portion of gross sales In excess of $1,000,000. Respondents (chain., stores conducting retail businesses in Minnesota) paid under protest the gross sales tax demanded by the…
2Cases cited21 opinions
- State Bd. of Tax Commr's of Ind. v. JacksonSupreme Court of the United States · 1931
- Fox v. Standard Oil Co. of NJSupreme Court of the United States · 1935
- Fox Film Corp. v. MullerSupreme Court of the United States · 1935
- Louis K. Liggett Co. v. LeeSupreme Court of the United States · 1933
- Ives v. South Buffalo Railway Co.New York Court of Appeals · 1911
16 more not listed; retrieve them via the Exa API.
3Cited by210 opinions
- Brady v. MarylandSupreme Court of the United States · 1963
- Michigan v. LongSupreme Court of the United States · 1983
- City of Mesquite v. Aladdin's Castle, Inc.Supreme Court of the United States · 1982
- Arizona v. EvansSupreme Court of the United States · 1995
- State v. BallSupreme Court of New Hampshire · 1983
205 more not listed; retrieve them via the Exa API.