US LAWS, STATUTES and CODES : Chan Robles Virtual Law Library USA Supreme Court Decisions | Resolutions : Chan Robles Virtual Law Library

ChanRobles™ Virtual Law Library™ |™   
Main Index Repository of Laws, Statutes and Codes Latest Philippine Supreme Court Decisions Chan Robles Virtual Law Library Latest Legal Updates Philippine Legal Resources Significant Philippine Legal Resources Worldwide Legal Resources Philippine Supreme Court Decisions United States Legal Resources United States Supreme Court Jurisprudence ChanRobles LawTube - Social Network

ChanRobles Internet Bar Review : DebtKollect Company, Inc. - Debt Collection Firm Intellectual Property Division - Chan Robles Law Firm

Philippine Supreme Court DecisionsChanRobles On-Line Bar Review

google search for chanrobles.comSearch for

NELSON V. MONTGOMERY WARD & CO., INC., 312 U. S. 373 (1941)

Subscribe to Cases that cite 312 U. S. 373 RSS feed for this section

U.S. Supreme Court

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


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. 312 U. S. 359. P. 312 U. S. 375.

2. The effect of admitted facts is a question of law. P. 312 U. S. 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.

ChanRobles™ LawTube

google search for Search for

Supreme Court Decisions Philippine Supreme Court DecisionsUS Supreme Court Decisions



Browse By ->> Volume


Browse By ->> Year


  Copyright © ChanRobles Publishing Company | Disclaimer | E-mail Restrictions
ChanRobles™ Virtual Law Library |™