Legal Opinion
General Trading Co. v. State Tax Commission of Iowa
Supreme Court of the United States
Decided June 12, 1944No. 441PublishedCited by 143 opinions
1Opinion of the CourtJustice Frankfurter
The State Tax Commission of Iowa brought this suit under the authority of the Iowa Use Tax Law which was recently here in Nelson v. Sears, Roebuck & Co., 312 U. S. 359, and Nelson v. Montgomery Ward & Co., 312 U. S. 373. The question now presented is, in short, whether Iowa may collect, in the circumstances of this case, such a use tax from General Trading Company, a Minnesota corporation, on the basis of property bought from Trading Company and sent by it from Minnesota to purchasers in Iowa for use and enjoyment there.
By the Iowa Use Tax Law a tax is “imposed on the use in this state of…
2Cases cited8 opinions
- Western Live Stock v. Bureau of RevenueSupreme Court of the United States · 1938
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Nelson v. Sears, Roebuck & Co.Supreme Court of the United States · 1941
- Best & Co. v. MaxwellSupreme Court of the United States · 1940
- Monamotor Oil Co. v. JohnsonSupreme Court of the United States · 1934
3 more not listed; retrieve them via the Exa API.
3Cited by143 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Perez. v. CampbellSupreme Court of the United States · 1971
- United States v. Thirty-Seven (37) PhotographsSupreme Court of the United States · 1971
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
138 more not listed; retrieve them via the Exa API.