Legal Opinion
National Bellas Hess, Inc. v. Department of Revenue
Supreme Court of the United States
Decided May 8, 1967No. 241PublishedCited by 301 opinions
1Opinion of the CourtJustice Stewart
The appellant, National Bellas Hess, is a mail order house with its principal place of business in North Kansas *754City, Missouri. It is licensed to do business in only that State and in Delawaré, where it is incorporated. Although the company has neither outlets nor sales representatives in Illinois, the appellee, Department of Revenue, obtained a judgment from the Illinois Supreme Court that National is required to collect and pay to the State the use taxes imposed by Ill. Rev. Stat. c. 120, § 439.3 (1965).1 Since National’s constitutional objections to the imposition of this liability present…
2Cases cited15 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Freeman v. HewitSupreme Court of the United States · 1947
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Scripto, Inc. v. CarsonSupreme Court of the United States · 1960
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3Cited by301 opinions
- Quill Corp. v. North Dakota Ex Rel. HeitkampSupreme Court of the United States · 1992
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Moorman Manufacturing Co. v. BairSupreme Court of the United States · 1978
- Goldberg v. SweetSupreme Court of the United States · 1989
296 more not listed; retrieve them via the Exa API.