Legal Opinion
Miller Bros. v. Maryland
Supreme Court of the United States
Decided April 5, 1954No. 160PublishedCited by 26 opinions
1Opinion of the Court
Opinion of the Court by
Mr. Justice Jackson,
announced by Mr. Justice Reed.
Appellant is a Delaware merchandising corporation which only sells directly to customers at its store in Wilmington, Delaware. It does not take orders by mail or telephone. Residents of nearby Maryland come to its store and make purchases, some of which they carry away, some are delivered to them in Maryland by common carrier, and others by appellant’s own truck. Maryland lays upon its residents an excise tax on “the use, storage or consumption” in the State of such articles,1 and it requires every vendor to collect and…
2Cases cited193 opinions
- Taylor v. SecorSupreme Court of the United States · 1876
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Coe v. ErrolSupreme Court of the United States · 1886
- Hendrick v. MarylandSupreme Court of the United States · 1915
188 more not listed; retrieve them via the Exa API.
3Cited by26 opinions
- Northwestern States Portland Cement Co. v. MinnesotaSupreme Court of the United States · 1959
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- Eddie Wilkerson v. Fortuna CorporationCourt of Appeals for the Fifth Circuit · 1977
- Opinion of the JusticesSupreme Court of New Hampshire · 1977
- John I. Haas, Inc. v. State Tax CommissionOregon Supreme Court · 1961
21 more not listed; retrieve them via the Exa API.