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Nelson v. Montgomery Ward & Co., Inc., 312 U.S. 373 (1941)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Nelson v. Montgomery Ward & Co., Inc., 312 U.S. 373 (1941)
Nelson v. Montgomery Ward & Co., Inc. No. 256 Argued January 13, 14, 1941 Decided February 17, 1941 312 U.S. 373
CERTIORARI TO THE SUPREME COURT OF IOWA
Syllabus
1. A foreign corporation which maintained retail stores in Iowa, and also solicited mail orders in that State by local advertising, may constitutionally be required to collect the tax imposed by the Iowa Use Tax Act in respect of mail orders sent by Iowa purchasers to out of state branches of the corporation and filled by direct shipment by mail or common carrier from such branches to the purchasers. Nelson v. Sears, Roebuck & Co., ante, p. 359. P. 375.
2. The effect of admitted facts is a question of law. P. 376.
228 Iowa 1301, 292 N.W. 142, reversed.
Certiorari, 311 U.S. 630, to review the affirmance by the state supreme court of a decree enjoining the enforcement against respondent of provisions of the Iowa Use Tax Act as applied to mail order sales.
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Chicago: U.S. Supreme Court, "Syllabus," Nelson v. Montgomery Ward & Co., Inc., 312 U.S. 373 (1941) in 312 U.S. 373 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=6YDITFDHENLSP6I.
MLA: U.S. Supreme Court. "Syllabus." Nelson v. Montgomery Ward & Co., Inc., 312 U.S. 373 (1941), in 312 U.S. 373, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=6YDITFDHENLSP6I.
Harvard: U.S. Supreme Court, 'Syllabus' in Nelson v. Montgomery Ward & Co., Inc., 312 U.S. 373 (1941). cited in 1941, 312 U.S. 373. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=6YDITFDHENLSP6I.
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