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Cream of Wheat Co. v. County of Grand Forks, 253 U.S. 325 (1920)
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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.
Cream of Wheat Co. v. County of Grand Forks, 253 U.S. 325 (1920)
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 253 U.S. 319, click here.
Cream of Wheat Company v. County of Grand Forks No. 302 Argued April 29, 1920 Decided June l, 1920 253 U.S. 325
ERROR TO THE SUPREME COURT
OF THE STATE OF NORTH DAKOTA
Syllabus
A state may tax a domestic corporation on the excess of the market value of its outstanding stock over the value of its real and personal property and certain indebtedness although the corporation does no business within the state and has there no tangible real or personal property nor any papers by which intangible property is customarily evidenced, and it is immaterial whether the tax be considered a franchise or a property tax. P. 328.
The limitation of the Fourteenth Amendment upon the power of a state to tax the property of its residents which has acquired a permanent situs outside the state does not apply to intangible property even though it has acquired a "business situs" and is taxable in another state. P. 329.
The Fourteenth Amendment does not prevent double taxation. P. 330.
170 N.W. 863 affirmed.
The case is stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," Cream of Wheat Co. v. County of Grand Forks, 253 U.S. 325 (1920) in 253 U.S. 325 253 U.S. 326. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=UNXZBFX7PFS88LV.
MLA:
U.S. Supreme Court. "Syllabus." Cream of Wheat Co. v. County of Grand Forks, 253 U.S. 325 (1920), in 253 U.S. 325, page 253 U.S. 326. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=UNXZBFX7PFS88LV.
Harvard:
U.S. Supreme Court, 'Syllabus' in Cream of Wheat Co. v. County of Grand Forks, 253 U.S. 325 (1920). cited in 1920, 253 U.S. 325, pp.253 U.S. 326. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=UNXZBFX7PFS88LV.
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