Minnesota v. National Tea Company

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Court Documents
Dissenting Opinion
Hughes

United States Supreme Court

309 U.S. 551

STATE OF MINNESOTA  v.  NATIONAL TEA COMPANY et al.

 Argued: March 7, 1940. --- Decided: March 25, 1940

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.


Messrs. Matthias N. Orfield and George W. Markham, both of St. Paul, Minn., for petitioner.

Mr. Michael J. Doherty, of St. Paul, Minn., for respondents.

Mr. Justice DOUGLAS delivered the opinion of the Court.

Notes[edit]

This work is in the public domain in the United States because it is a work of the United States federal government (see 17 U.S.C. 105).