Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Tax
Roddewig, Chairman, et al. v. Sears, Roebuck & Co.; and Roddewig, Chairman, et al. v. Montgomery Ward & Co., Inc.
312 U.S. 651·Supreme Court of the United States·1941
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 255.
No. 256.
Roddewig, Chairman, et al. v. Sears, Roebuck & Co.; and Roddewig, Chairman, et al. v. Montgomery Ward & Co., Inc.
January 13, 1941.
[MAJORITY]
State Tax Commission and Fred W. Nelson, present Chairman of the State Tax Commission, substituted as parties petitioners in the place and stead of Iowa State Board of Assessment and Review and Louis E. Roddewig, on motion of Mr. John E. Mulroney for the petitioners.