Minnesota v. National Tea Co.
GPTKB entity
Statements (72)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:legal_case
|
| gptkbp:case_types |
tax law case
appealed from state court initial ruling in favor of National Tea Company reversed by U. S. Supreme Court |
| gptkbp:court |
gptkb:Washington,_D._C.
|
| gptkbp:decided_by |
gptkb:United_States_Supreme_Court
March 5, 1950 |
| gptkbp:docket_number |
gptkb:No._1
|
| gptkbp:historical_debate |
December 5, 1949
|
| https://www.w3.org/2000/01/rdf-schema#label |
Minnesota v. National Tea Co.
|
| gptkbp:impact |
state tax laws
|
| gptkbp:is_cited_in |
gptkb:340_U._S._294
|
| gptkbp:is_involved_in |
gptkb:National_Tea_Company
gptkb:State_of_Minnesota |
| gptkbp:judicial_review |
significant for tax law interpretation
considered a landmark case established precedent for state taxation cases influenced judicial approach to state taxes reviewed by U. S. Supreme Court |
| gptkbp:legal_issue |
gptkb:Minnesota_Supreme_Court
state taxation due process clause state versus federal authority commerce clause post-World War II tax policy |
| gptkbp:legal_representation |
considered public policy implications
discussed balance of power between state and federal government analyzed due process implications analyzed economic implications of the ruling analyzed implications for tax justice analyzed judicial philosophy of the justices assessed implications for future cases assessed implications for tax administration assessed long-term implications for state revenue considered effects on consumers considered implications for tax equity considered implications for tax policy debates debated fairness of state taxation discussed implications for interstate commerce discussed implications for tax litigation discussed implications for tax policy development discussed majority opinion rationale discussed potential for tax reform evaluated impact on businesses examined implications for tax enforcement examined role of states in taxation examined state tax regulations reviewed dissenting opinions reviewed historical context of state taxes reviewed implications for tax compliance reviewed implications for tax policy reform examined relationship between state and federal law |
| gptkbp:notable_event |
gptkb:Complete_Auto_Transit,_Inc._v._Brady
gptkb:Mc_Goldrick_v._Berwind-White_Coal_Mining_Co. gptkb:Spector_Motor_Service,_Inc._v._O'_Connor |
| gptkbp:outcome |
influenced future tax legislation
affirmed state tax authority clarified state taxation powers expanded state revenue options limited federal intervention in state tax matters ruled in favor of Minnesota upheld state tax |
| gptkbp:precedent |
subsequent tax cases
|
| gptkbp:public_perception |
gptkb:Justice_William_O._Douglas
gptkb:Justice_Felix_Frankfurter gptkb:Justice_Hugo_Black |
| gptkbp:significance |
impact on state taxation authority
|
| gptkbp:year |
1950
|
| gptkbp:bfsParent |
gptkb:Harry_Blackmun
gptkb:Justice_Harry_Blackmun |
| gptkbp:bfsLayer |
4
|