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| Minneapolis Star & Tribune Co. v. Minnesota Comm'r of Revenue ： ウィキペディア英語版 |
Minneapolis Star Tribune Co. v. Commissioner
''Minneapolis Star Tribune Company v. Commissioner'', , was an opinion of the Supreme Court of the United States overturning a use tax on paper and ink in excess of $100,000 consumed in any calendar year. The Minneapolis Star Tribune initially paid the tax and sued for a refund.
==Court finding==
On its face, this ruling finds that state tax systems cannot treat the press differently from any other business without significant and substantial justification. The state of Minnesota demonstrated no such justification to impose a special tax on a select few newspaper publishers. Therefore, this tax was in violation of the First Amendment's guarantee of freedom of the press.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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