State of Wisconsin v. Minnesota Mining Mfg Co, 48
| Decision Date | 16 December 1940 |
| Docket Number | No. 48,48 |
| Citation | 61 S.Ct. 253,311 U.S. 452,85 L.Ed. 274 |
| Parties | STATE OF WISCONSIN et al. v. MINNESOTA MINING & MFG. CO |
| Court | U.S. Supreme Court |
See 312 U.S. 712, 61 S.Ct. 444, 85 L.Ed. —-.
Messrs. Harold H. Persons and James Ward Rector, both of Madison, Wis., for petitioners.
Mr. John L. Connolly, of St. Paul, Minn., for respondent.
This case, involving another application of the Wisconsin Privilege Dividend Tax considered in Wisconsin v. J. C. Penney Co., 311 U.S. 435, 61 S.Ct. 246, 85 L.Ed. 267, decided this day, is governed by that decision except for a contention made by this respondent but not pressed here in Penney's case.
The Commerce Clause is invoked. But it is too late in the day to find offense to that Clause because a state tax is imposed on corporate net income of an interstate enterprise which is attributable to earnings within the taxing state, Matson Navigation Co. v. State Board, 297 U.S. 441, 56 S.Ct. 553, 80 L.Ed. 791. That liability for such a tax is made contingent upon later happenings, as in the circumstances of the present case, makes no difference.
Reversed and remanded.
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