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MINNESOTA V. NATIONAL TEA CO., 309 U. S. 551 (1940)

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U.S. Supreme Court

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

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. 309 U. S. 555.

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

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





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