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NELSON v. SEARS, ROEBUCK & CO.

No. 255.

312 U.S. 359 (1941)

NELSON, CHAIRMAN OF THE STATE TAX COMMISSION, ET AL. v. SEARS, ROEBUCK & CO.

Supreme Court of United States.

Decided February 17, 1941.

Attorney(s) appearing for the Case

Mr. John E. Mulroney, Assistant Attorney General of Iowa, with whom Mr. John M. Rankin, Attorney General, was on the brief, for petitioners.

Mr. Joseph G. Gamble, with whom Messrs. Charles Lederer, Ralph L. Read, and Bert L. Klooster were on the brief, for respondent.

MR. JUSTICE DOUGLAS delivered the opinion of the Court.

This case involves the constitutionality of the Iowa Use Tax (Ia. Code 1939, §§ 6943.102-6943.125) as applied to respondent's mail order business conducted directly between customers in Iowa and respondent's mail order houses located outside Iowa. The Supreme Court of Iowa, in a five to four decision, held for respondent on that issue. 228 Ia. 1273; 292 N.W...

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