Supreme Court of the United States, 1931

Great Atlantic & Pacific Tea Co. v. Maxwell

Supreme Court of the United States · Decided October 26, 1931 · Are, Challenged, Devanter, McReynolds, Should, Sutherland, That

284 U.S. 575; 52 S. Ct. 26 (United States Reports)

Counsel

Mr. John W. Davis, with whom Messrs. Edward H. Green, Martin A. Schenck, Charles W. Tillett, Jr., Clark McKercher, W. H. Dannat Pell, and Edward H. Holloway were on the brief, for appellants., Mr. Dennis G. Brummitt, Attorney General of North Carolina, with whom Messrs.Frank Nash, Walter D. Siler, and A. A.F. Seawell, Assistant Attorneys General, were on the brief, for appellee., Mr. J. Fraser Lyon, by leave of Court, filed a brief on behalf of the Tax Commission of South Carolina, as amicus curiae.

Cases that cite this one

8 later published cases cite this decision.

Great Atlantic & Pacific Tea Co. v. City of Spartanburg (S.C. 1933)
Heiner v. Donnan (Supreme Court of the United States 1932)
Penny Stores, Inc. v. Mitchell (District Court, S.D. Mississippi 1932)
State Ex Rel. Adams v. Lee (Fla. 1935)
Safeway Stores, Inc. v. City of Portland (Or. 1935)
Hilton v. . Harris (N.C. 1934)
Southern Grocery Stores, Inc. v. South Carolina Tax Commission (District Court, E.D. South Carolina 1932)
De Forest Radio Company v. General Electric Company (Supreme Court of the United States 1931)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Per Curiam:

Judgment affirmed. State Board of Tax Commissioners v. Jackson, 283 U. S. 527.

Concurring Opinion

Mr. Justice Van Devanter and Mr. Justice Sutherland

concur in the judgment solely upon the ground that the decision in State Board of Tax Commissioners v. Jackson, supra, is in point and controlling; but if the question were still open they would regard the taxing act as repugnant to the equal protection clause of the fourteenth amendment for the reasons stated in the dissenting opinion in the Jackson case.

Mr. Justice McReynolds and Mr. Justice Butler are of opinion that the challenged judgment should be reversed. Mr. John W. Davis, with whom Messrs. Edward H. Green, Martin A. Schenck, Charles W. Tillett, Jr., Clark McKercher, W. H. Dannat Pell, and Edward H. Holloway were on the brief, for appellants. Mr. Dennis G. Brummitt, Attorney General of North Carolina, with whom Messrs.Frank Nash, Walter D. Siler, and A. A.F. Seawell, Assistant Attorneys General, were on the brief, for appellee. Mr. J. Fraser Lyon, by leave of Court, filed a brief on behalf of the Tax Commission of South Carolina, as amicus curiae.

Case-law data current through December 31, 2025. Source: CourtListener bulk data.