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GENERAL TRADING CO. v. TAX COMM'N.

No. 441.

322 U.S. 335 (1944)

GENERAL TRADING CO., DOING BUSINESS AS MINNEAPOLIS IRON STORE, v. STATE TAX COMMISSION OF THE STATE OF IOWA.

Supreme Court of United States.

Decided May 15, 1944.

Attorney(s) appearing for the Case

Mr. Edward S. Stringer, with whom Mr. A.B. Howland was on the brief, for petitioner.

Mr. Jens Grothe, Special Assistant Attorney General of Iowa, with whom Mr. John M. Rankin, Attorney General, was on the brief, for respondent.

MR. JUSTICE FRANKFURTER delivered the opinion of the Court.

The State Tax Commission of Iowa brought this suit under the authority of the Iowa Use Tax Law which was recently here in Nelson v. Sears, Roebuck & Co., 312 U.S. 359, and Nelson v. Montgomery Ward & Co., 312 U.S. 373. The question now presented is, in short, whether Iowa may collect, in the circumstances of...

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