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Wisconsin v. Minnesota Mining & Mfg. Co., 311 U.S. 452 (1940)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Wisconsin v. Minnesota Mining & Mfg. Co., 311 U.S. 452 (1940)
Please note: this case begins in mid-page. It therefore shares a citation with the last page of the previous case. If you are attempting to follow a link to the last page of 311 U.S. 435, click here.
Wisconsin v. Minnesota Mining & Manufacturing Co. No. 48 Argued November 20, 1940 Decided December 16, 1940 311 U.S. 452
CERTIORARI TO THE SUPREME COURT OF WISCONSIN
Syllabus
1. Decided, in part, upon the authority of Wisconsin et al. v. J.C. Penney Co., ante, p. 435. P. 453.
2. A state tax on earnings of a foreign corporation attributable to activities in the taxing State held consistent with the commerce clause, although the liability to pay it was made contingent upon happenings outside of the State. P. 453.
233 Wis. 306; 289 N.W. 686, reversed.
Certiorari, 310 U.S. 619, to review the reversal of a judgment which confirmed an order of the Wisconsin Tax Commission assessing a tax.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Wisconsin v. Minnesota Mining & Mfg. Co., 311 U.S. 452 (1940) in 311 U.S. 452 311 U.S. 453. Original Sources, accessed August 30, 2025, http://www.originalsources.com/Document.aspx?DocID=1IPML81HZ1GCJ9W.
MLA:
U.S. Supreme Court. "Syllabus." Wisconsin v. Minnesota Mining & Mfg. Co., 311 U.S. 452 (1940), in 311 U.S. 452, page 311 U.S. 453. Original Sources. 30 Aug. 2025. http://www.originalsources.com/Document.aspx?DocID=1IPML81HZ1GCJ9W.
Harvard:
U.S. Supreme Court, 'Syllabus' in Wisconsin v. Minnesota Mining & Mfg. Co., 311 U.S. 452 (1940). cited in 1940, 311 U.S. 452, pp.311 U.S. 453. Original Sources, retrieved 30 August 2025, from http://www.originalsources.com/Document.aspx?DocID=1IPML81HZ1GCJ9W.
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