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STEWART DRY GOODS CO. v. LEWIS

No. 454.

294 U.S. 550 (1935)

STEWART DRY GOODS CO. v. LEWIS ET AL.

Supreme Court of United States.

Decided March 11, 1935.

Attorney(s) appearing for the Case

Mr. Robert S. Marx, with whom Messrs. Frank E. Wood, John C. Doolan, Harry Kasfir, and James W. Stites were on the brief, for appellants.

Messrs. S.H. Brown and Francis M. Burke, Assistant Attorneys General of Kentucky, with whom Mr. Bailey P. Wootton, Attorney General, and Mr. Leslie W. Morris were on the brief, for appellees.

MR. JUSTICE ROBERTS delivered the opinion of the Court.

These are four suits heard by a specially constituted District Court in Kentucky, to enjoin state officers from enforcing an act of that Commonwealth imposing a gross sales tax. The plaintiffs are, respectively, a domestic corporation conducting a department store in Louisville, a partnership operating a similar store in the same city, a Delaware corporation having 21 department stores in Kentucky, and an Ohio...

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