Nelson v. Montgomery Ward & Co., Inc.
312 U.S. 373 (1941)

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U.S. Supreme Court

Nelson v. Montgomery Ward & Co., Inc., 312 U.S. 373 (1941)

Nelson v. Montgomery Ward & Co., Inc.

No. 256

Argued January 13, 14, 1941

Decided February 17, 1941

312 U.S. 373

Syllabus

1. A foreign corporation which maintained retail stores in Iowa, and also solicited mail orders in that State by local advertising, may constitutionally be required to collect the tax imposed by the Iowa Use Tax Act in respect of mail orders sent by Iowa purchasers to out of state branches of the corporation and filled by direct shipment by mail or common carrier from such branches to the purchasers. Nelson v. Sears, Roebuck & Co., ante, p. 312 U. S. 359. P. 312 U. S. 375.

2. The effect of admitted facts is a question of law. P. 312 U. S. 376.

228 Iowa 1301, 292 N.W. 142, reversed.

Certiorari, 311 U.S. 630, to review the affirmance by the state supreme court of a decree enjoining the enforcement against respondent of provisions of the Iowa Use Tax Act as applied to mail order sales.

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