NORTHWESTERN STATES PORTLAND CEMENT CO.
v.
MINNESOTA.
Supreme Court of United States.https://leagle.com/images/logo.png
Argued October 14, 1958.
Decided February 24, 1959.
Attorney(s) appearing for the Case
Joseph A. Maun argued the cause for appellant in No. 12. With him on the brief was Earl Smith.
Ben F. Johnson, Deputy Assistant Attorney General of Georgia, argued the cause for petitioner in No. 33. With him on the brief were Eugene Cook, Attorney General. Broadus B. Zellars, Hugh Gibert and Robert H. Walling, Deputy Assistant Attorneys General.
Perry Voldness, Assistant Attorney General of Minnesota, argued the cause for appellee in No. 12. With him on the brief were Miles Lord, Attorney General, and Arthur C. Roemer, Special Assistant Attorney General.
John Izard, Jr. argued the cause for respondent in No. 33. With him on the brief were William K. Meadow and Joseph H. Johnson, Jr.
Edmund G. Brown, Attorney General, and James E. Sabine, Assistant Attorney General, filed a brief for the State of California, as amicus curiae, in support of appellee in No. 12. Thomas D. McBride, Attorney General, and Edward Friedman, Deputy Attorney General, filed a brief for the State of Pennsylvania, as amicus curiae, in No. 12.
Lambert H. Miller and Alan M. Nedry filed a brief for the National Association of Manufacturers of the United States of America, as amicus curiae, in support of respondent in No. 33.
Supreme Court of United States.
MR. JUSTICE CLARK delivered the opinion of the Court.
These cases concern the constitutionality of state net income tax laws levying taxes on that portion of a foreign corporation's net income earned from and fairly apportioned to business activities within the taxing State when those activities are exclusively in furtherance of interstate commerce. No question is raised in either case as to the reasonableness of the apportionment of net income under the State's formulas...
Let's get started
Welcome to the leading source of independent legal reporting Sign on now to see your case. Or view more than 10 million decisions and orders.
Updated daily.
Uncompromising quality.
Complete, Accurate, Current.
Listed below are the cases that are cited in this Featured Case. Click the citation to see the full
text of the cited case. Citations are also linked in the body of the Featured Case.
Cited Cases
No Cases Found
Listed below are those cases in which this Featured Case is cited. Click on the case name to see the
full text of the citing case.
