U.S. Supreme Court

Wisconsin v. Minnesota Mining & Mfg. Co., 311 U.S. 452 (1940)

Wisconsin v. Minnesota Mining & Manufacturing Co.

No. 48

Argued November 20, 1940

Decided December 16, 1940

311 U.S. 452

Syllabus

1. Decided, in part, upon the authority of Wisconsin et al. v. J.C. Penney Co., ante, p. 311 U. S. 435. P. 311 U. S. 453.

2. A state tax on earnings of a foreign corporation attributable to activities in the taxing State held consistent with the commerce clause, although the liability to pay it was made contingent upon happenings outside of the State. P. 311 U. S. 453.

233 Wis. 306; 289 N.W. 686, reversed.

Page 311 U. S. 453

Certiorari, 310 U.S. 619, to review the reversal of a judgment which confirmed an order of the Wisconsin Tax Commission assessing a tax.