Legal Opinion
Norton Co. v. Department of Revenue of Ill.
Supreme Court of the United States
Decided May 21, 1951No. 133PublishedCited by 205 opinions
1Opinion of the CourtJustice Jackson
Petitioner, a Massachusetts corporation, manufactures and sells abrasive machines and supplies. Under consent from the State of Illinois to do business therein, it operates a branch office and warehouse in Chicago from which it makes local sales at retail. These sales admittedly subject it to an Illinois Occupation Tax “upon persons engaged in the business of selling tangible personal property at retail in this State.” The base for computation of the tax is gross receipts. Ill. Rev. Stat., 1949, c. 120, §441.
Not all of petitioner’s sales to Illinois customers are over-the-counter, but the…
2Cases cited9 opinions
- McLeod v. J. E. Dilworth Co.Supreme Court of the United States · 1944
- New York Ex Rel. Cohn v. GravesSupreme Court of the United States · 1937
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- Cooney v. Mountain States Telephone & Telegraph Co.Supreme Court of the United States · 1935
- Nelson v. Montgomery Ward & Co.Supreme Court of the United States · 1941
4 more not listed; retrieve them via the Exa API.
3Cited by205 opinions
- Hernandez v. New YorkSupreme Court of the United States · 1991
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Mobil Oil Corp. v. Commissioner of Taxes of Vt.Supreme Court of the United States · 1980
- Holland v. StateMississippi Supreme Court · 1997
200 more not listed; retrieve them via the Exa API.