Valentine v. Great Atlantic & Pacific Tea Co.
VALENTINE, CHAIRMAN OF THE IOWA STATE BOARD OF ASSESSMENT AND REVIEW, Et Al. v. GREAT ATLANTIC & PACIFIC TEA CO.
Opinion
Per Curiam.
Appellees brought these suits to restrain the enforcement of a statute of Iowa known as the “Chain Store *33 Tax Act of 1935” (Iowa Code of 1935, c. 329 G-l). The District Court, composed of three judges, held that the provision of § 4 (b) of the statute, imposing a tax based on gross receipts from sales according to an accumulative graduated scale, was invalid under the equal protection clause of the Fourteenth Amendment of the Constitution of the United States as creating an arbitrary discrimination. 12 F. Supp. 760 . The case comes here upon direct appeal from a final decree granting a permanent injunction. 28 U. S. C. 380.
The decree is affirmed upon the authority of Stewart Dry Goods Co.
v. Lewis, 294 U. S. 550 .
Affirmed.
Mr. Justice Brandéis and Mr. Justice Cardozo dissent.
Mr. Justice Stone took no part in the consideration or decision of this case.
How later courts describe this case
No later court has written an explanatory parenthetical about this case yet.
Cited by 8 cases
View all citing references →Relies on it most ⓘ
Citing references are not a citator: they show that a later opinion cites this case, not whether it followed, distinguished, or overruled it. Check negative history before relying on this case.