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General Trading Co. v. State Tax Comm’n, 322 U.S. 335 (1944)
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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.
General Trading Co. v. State Tax Comm’n, 322 U.S. 335 (1944)
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General Trading Co. v. State Tax Commission No. 441 Argued February 4, 1944 Decided May 15, 1944 322 U.S. 335
CERTIORARI TO THE SUPREME COURT OF IOWA
Syllabus
A Minnesota corporation which had not qualified to do business in Iowa, and which maintained no office or other place of business in Iowa, made sales of goods in Minnesota which were sent by common carrier or by mail to purchasers in Iowa. Orders, solicited in Iowa by salesmen from headquarters in Minnesota, were taken subject to acceptance in Minnesota. Held, that the tax imposed by the Iowa Use Tax Act upon the use of such goods in Iowa, and the requirement that the corporation collect the tax and pay it to the State, did not violate the Federal Constitution. Following Felt & Tarrant Co. v. Gallagher, 306 U.S. 62; Nelson v. Sears, Roebuck & Co., 312 U.S. 359, and Nelson v. Montgomery Ward & Co., 312 U.S. 373. Pp. 336, 338.
233 Iowa 877, 10 N.W.2d 659, affirmed.
Certiorari, 320 U.S. 731, to review the affirmance of a judgment for the State Tax Commission in an action to recover use taxes.
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Chicago: U.S. Supreme Court, "Syllabus," General Trading Co. v. State Tax Comm’n, 322 U.S. 335 (1944) in 322 U.S. 335 322 U.S. 336. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=XM5YBXNGALJU3CG.
MLA: U.S. Supreme Court. "Syllabus." General Trading Co. v. State Tax Comm’n, 322 U.S. 335 (1944), in 322 U.S. 335, page 322 U.S. 336. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=XM5YBXNGALJU3CG.
Harvard: U.S. Supreme Court, 'Syllabus' in General Trading Co. v. State Tax Comm’n, 322 U.S. 335 (1944). cited in 1944, 322 U.S. 335, pp.322 U.S. 336. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=XM5YBXNGALJU3CG.
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