Supreme Court· 3/17/1941

Nelson v. Sears, Roebuck & Co.

Citations

312 U.S. 359
61 S. Ct. 586
85 L. Ed. 888
1941 U.S. LEXIS 924

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

holding that courts are only concerned with an exaction’s practical operation, rather than its definition or the words used to describe it
stating that when “passing on the constitutionality of a tax law,” a court is “‘concerned only with its practical operation, not its definition or the precise form of descriptive words which may be applied to it’”
stating that when “passing on the constitutionality of a tax law,” a court is “ ‘concerned only with its practical operation, not its definition or the precise form of descriptive words which may be applied to it’ ”
upholding use tax on mail-order sales when the taxpayer had retail outlets in the state, even though the retail outlets were not connected with mail-order sales
Congress has not given its consent to suits against the United States by private individuals seeking private roads
nexus determined to exist based on maintenance in the taxing state of local retail store outlets by out-of-state mail order sellers

Source: CourtListener parenthetical corpus (CC0).

Judges: Douglas, Roberts, Stone

Read full opinion on CourtListener

Cited by

106 cases in this archive cite this case; the 20 most cited are listed.

Cites

36 cases in this archive are cited by this case; the 20 most cited are listed.

Other cases named Nelson v. Sears, Roebuck & Co.

2 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

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