Legal Opinion
McLeod v. J. E. Dilworth Co.
Supreme Court of the United States
Decided May 15, 1944No. 311PublishedCited by 263 opinions
1Opinion of the CourtJustice Frankfurter
We are asked to reverse a decision of the Supreme Court of Arkansas holding that the Commerce Clause precludes liability for the sales tax of that State upon the transactions to be set forth.
*328We take the descriptions of these transactions from the opinion under review. Respondents are Tennessee corporations with home offices and places of business in Memphis where they sell machinery and mill supplies. They are not qualified to do business in Arkansas and have neither sales office, branch plant nor any other place of business in that State. Orders for goods come to Tennessee through…
2Cases cited7 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
- Galveston, Harrisburg & San Antonio Railway Co. v. TexasSupreme Court of the United States · 1908
- Wagner v. City of CovingtonSupreme Court of the United States · 1919
- McGoldrick v. Felt & Tarrant Mfg. Co.Supreme Court of the United States · 1940
2 more not listed; retrieve them via the Exa API.
3Cited by263 opinions
- Regents of the University of California v. BakkeSupreme Court of the United States · 1978
- Directv, Inc. And Echostar Satellite L.L.C. v. Mark Treesh, Commissioner for the Department of Revenue for the State of KentuckyCourt of Appeals for the Sixth Circuit · 2007
- Mescalero Apache Tribe v. JonesSupreme Court of the United States · 1973
- Michigan v. DoranSupreme Court of the United States · 1978
- Oklahoma Tax Commission v. Jefferson Lines, Inc.Supreme Court of the United States · 1995
258 more not listed; retrieve them via the Exa API.