Legal Opinion
Wisconsin Department of Revenue v. William Wrigley, Jr., Co.
Supreme Court of the United States
Decided June 19, 1992No. 91-119PublishedCited by 158 opinions
1Opinion of the CourtJustice Scalia
Section 101(a) of Public Law 86-272, 73 Stat. 555, 15 U. S. C. §381, prohibits a State from taxing the income of a corporation whose only business activities within the State consist of “solicitation of orders” for tangible goods, provided that the orders are sent outside the State for approval and the goods are delivered from out of state. The issue in this case is whether respondent’s activities in Wisconsin fell outside the protection of this provision.
I
Respondent William Wrigley, Jr., Co., is the world’s largest manufacturer of chewing gum. Based in Chicago, it sells gum nationwide…
2Cases cited28 opinions
- Hudson v. McMillianSupreme Court of the United States · 1992
- Ingraham v. WrightSupreme Court of the United States · 1977
- Anderson v. CelebrezzeSupreme Court of the United States · 1983
- FMC Corp. v. HollidaySupreme Court of the United States · 1990
- Republic of Argentina v. Weltover, Inc.Supreme Court of the United States · 1992
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3Cited by158 opinions
- Melvin P. Deutsch v. United StatesCourt of Appeals for the Third Circuit · 1995
- National Credit Union Administration v. First National Bank & Trust Co.Supreme Court of the United States · 1998
- Utility Air Regulatory Group v. EPASupreme Court of the United States · 2014
- Alabama v. BozemanSupreme Court of the United States · 2001
- AstraZeneca AB v. United Food & Commercial Workers UnionsCourt of Appeals for the First Circuit · 2015
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