Legal Opinion
Nelson v. Sears, Roebuck & Co.
Supreme Court of the United States
Decided March 17, 1941No. 255PublishedCited by 166 opinions
1Opinion of the CourtJustice Douglas
This case involves the constitutionality of the Iowa Use Tax (la. Code 1939, §§ 6943.102-6943.125) as applied to respondent’s mail order business conducted directly between customers in Iowa and respondent’s mail order houses located outside Iowa. The Supreme Court of Iowa, in a five to four decision, held for respondent *361on that issue. 228 Ia. 1273; 292 N. W. 130. We granted certiorari because of the importance of the constitutional question presented. Jud. Code § 237 (b); 28 U. S. C. § 344 (b).
The Iowa Use Tax is complementary to the Iowa Retail Sales Tax. Ia. Code 1939, §§ 6943.074, et seq.…
2Cases cited8 opinions
- Wisconsin v. J. C. Penney Co.Supreme Court of the United States · 1941
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Lawrence v. State Tax Comm'n of Miss.Supreme Court of the United States · 1932
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
- Southern Pacific Co. v. GallagherSupreme Court of the United States · 1939
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3Cited by166 opinions
- National Federation of Independent Business v. SebeliusSupreme Court of the United States · 2012
- Breard v. AlexandriaSupreme Court of the United States · 1951
- Prudential Insurance v. BenjaminSupreme Court of the United States · 1946
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- National Bellas Hess, Inc. v. Department of RevenueSupreme Court of the United States · 1967
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