1. Home
  2. Browse Decisions
  3. U.S.
  4. 311 U.S.
  5. 311 U.S. 454 (1940)
 

BEST & CO. v. MAXWELL

No. 61.

311 U.S. 454 (1940)

61 S.Ct. 334

85 L.Ed. 275

BEST & COMPANY, INC. v. MAXWELL, COMMISSIONER OF REVENUE OF NORTH CAROLINA.

Supreme Court of United States.

Decided December 23, 1940.

Attorney(s) appearing for the Case

Mr. Lorenz Reich, Jr., with whom Mr. M. James Spitzer was on the brief, for appellant.

Mr. I.M. Bailey, with whom Messrs. Harry McMullan, Attorney General of North Carolina, T.W. Bruton, Assistant Attorney General, and W.C. Lassiter were on the brief, for appellee.

MR. JUSTICE REED delivered the opinion of the Court.

Appellant, a New York retail merchandise establishment, rented a display room in a North Carolina hotel for several days during February, 1938, and took orders for goods corresponding to samples; it filled the orders by shipping direct to the customers from New York City. Before using the room appellant paid under protest the tax required by chapter 127, § 121 (e)...

Let's get started

Leagle.com

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.

Citing Cases