From our private database of 35,400+ case briefs...
McLeod v. J.E. Dilworth Co.
United States Supreme Court
322 U.S. 327, 64 S. Ct. 1023 (1944)
J. E. Dilworth Co. (Dilworth) (defendant) was a Tennessee corporation that sold machinery and mill supplies. Dilworth solicited orders from Arkansas customers by mail, telephone, or salesmen, and it accepted and shipped the orders from Tennessee. Murray McLeod, the tax collector of Arkansas (plaintiff), sought to impose Arkansas’s sales tax on the sales Dilworth made to Arkansas customers. The Arkansas Supreme Court held that the application of Arkansas’s sales tax to Dilworth’s sales violated the Commerce Clause of the United States Constitution because the sales occurred in Tennessee and were fully taxable in that state. McLeod argued that the sales tax should be sustained because it was similar to a use tax, and a use tax applied by Arkansas on Dilworth’s sales would have been constitutional. The United States Supreme Court granted certiorari.
Rule of Law
Holding and Reasoning (Frankfurter, J.)
Dissent (Rutledge, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 617,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 617,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 35,400 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.