Minnesota v. National Tea Co., 309 U.S. 551 (1940)

Minnesota v. National Tea Co.


No. 500


Argued March 7, 1940
Decided March 25, 1940
309 U.S. 551

CERTIORARI TO THE SUPREME COURT OF MINNESOTA

Syllabus

The grounds of state court decision, holding a graduated tax on gross income from chain stores unconstitutional, being obscure, and the jurisdiction of this Court to review being therefore in doubt, the judgment is vacated and the cause remanded for further proceedings so that the state and federal questions may be clearly separated. P. 555.

205 Minn. 443, 286 N.W. 360, vacated.

Certiorari, 308 U.S. 547, to review the affirmance of judgments granting refunds of taxes.