• View enhanced case on Westlaw
  • KeyCite this case on Westlaw
  • http://laws.findlaw.com/us/311/452.html
    Cases citing this case: Supreme Court
    Cases citing this case: Circuit Courts
    STATE OF WISCONSIN v. MINNESOTA MINING & MFG. CO., 311 U.S. 452 (1940)

    U.S. Supreme Court

    STATE OF WISCONSIN v. MINNESOTA MINING & MFG. CO., 311 U.S. 452 (1940)

    311 U.S. 452

    STATE OF WISCONSIN et al.
    v.
    MINNESOTA MINING & MFG. CO.
    No. 48.

    Argued Nov. 20, 1940.
    Decided Dec. 16, 1940.

    Rehearing Denied Jan. 13, 1941

    See 312 U.S. 712 , 61 S.Ct. 444, 85 L.Ed. --. [311 U.S. 452, 453]   Messrs. Harold H. Persons and James Ward Rector, both of Madison, Wis ., for petitioners.

    Mr. John L. Connolly, of St. Paul, Minn., for respondent.

    Mr. Justice FRANKFURTER delivered the opinion of the Court.

    This case, involving another application of the Wisconsin Privilege Dividend Tax considered in Wisconsin v. J. C. Penney Co., 311 U.S. 435 , 61 S.Ct. 246, decided this day, is governed by that decision except for a contention made by this respondent but not pressed here in Penney's case.

    The Commerce Clause is invoked. But it is too late in the day to find offense to that Clause because a state tax is imposed on corporate net income of an interstate enterprise which is attributable to earnings within the taxing state, Matson Navigation Co. v. State Board, 297 U.S. 441 , 56 S.Ct. 553. That liability for such a tax is made contingent upon later happenings, as in the circumstances of the present case, makes no difference.

    Reversed and remanded.

    The CHIEF JUSTICE, Mr. Justice McREYNOLDS, Mr. Justice ROBERTS, and Mr. Justice REED dissent for the reasons stated in the dissenting opinion in No. 46.

    FindLaw Career Center

      Search for Law Jobs:

        Post a Job  |  View More Jobs
    Ads by FindLaw