311 U.S. 452 85 L. Ed. 274 61 S. Ct. 253 1940 U.S. LEXIS 17 SCDB 1940-030

WISCONSIN et al. v. MINNESOTA MINING & MANUFACTURING CO.

No. 48.

Argued November 20, 1940.

Decided December 16, 1940.

*453Messrs. Harold H. Persons, Assistant Attorney General of Wisconsin, and James Ward Rector, Deputy Attorney General, with whom Mr. John E. Martin, Attorney General, was on the brief, for petitioners,

Mr. John L. Connolly, with whom Messrs. Frederick J. Miller and G, Burgess Ela were on the brief, 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., ante, p. 435, is governed by that decision except for a contention made by this respondent but not pressed here in Penney1's case.

The Commerce Clause is invoked. Büt 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. That liability for such a tax is made con-, tingent upon later happenings, as in the circumstances of the present case, makes no difference.

Reversed.

The Chief Justice, Mr. Justice McReynolds, Mr. Justice Roberts, and Mr. Justice Reed dissent for the reasons stated in the dissenting opinion in Wisconsin v. J. C. Penney Co., ante, p. 446.

Wisconsin v. Minnesota Mining & Manufacturing Co.
311 U.S. 452 85 L. Ed. 274 61 S. Ct. 253 1940 U.S. LEXIS 17 SCDB 1940-030

Case Details

Name
Wisconsin v. Minnesota Mining & Manufacturing Co.
Decision Date
Dec 16, 1940
Citations

311 U.S. 452

85 L. Ed. 274

61 S. Ct. 253

1940 U.S. LEXIS 17

SCDB 1940-030

Jurisdiction
United States

References

Referencing

Nothing yet... Still searching!

Referenced By

Nothing yet... Still searching!