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Constitutional Law Keyed to Cohen
Minneapolis Star and Tribune Co. v. Minnesota Commissioner of Revenue
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- The Brief Prologue provides necessary case brief introductory information and includes:
- Topic: Identifies the topic of law and where this case fits within your course outline.
- Parties: Identifies the cast of characters involved in the case.
- Procedural Posture & History: Shares the case history with how lower courts have ruled on the matter.
- Case Key Terms, Acts, Doctrines, etc.: A case specific Legal Term Dictionary.
- Case Doctrines, Acts, Statutes, Amendments and Treatises: Identifies and Defines Legal Authority used in this case.
- The Case Brief is the complete case summarized and authored in the traditional Law School I.R.A.C. format. The Pro case brief includes:
- Brief Facts: A Synopsis of the Facts of the case.
- Rule of Law: Identifies the Legal Principle the Court used in deciding the case.
- Facts: What are the factual circumstances that gave rise to the civil or criminal case? What is the relationship of the Parties that are involved in the case. Review the Facts of this case here:
In 1971 the Minnesota legislature enacted a use tax on the supplies of newspapers. Later, the tax was amended to exempt the first $100,000 of supplies that were bought subject to this tax. The Petitioner, a large newspaper, bore 2/3 of the tax burden after the amendments and sought to have the tax declared unconstitutional. In its complaint, the Petitioner alleged that the tax on ink and paper used in publications was a violation of the freedom of press and equal protection clauses of the First and Fourteenth Amendments of the United States Constitution (Constitution). The Minnesota Supreme Court upheld the tax and the Petitioner brought its complaint to the United States Supreme Court (Supreme Court), which granted certiorari.
- Issue(s): Lists the Questions of Law that are raised by the Facts of the case.
- Holding: Shares the Court's answer to the legal questions raised in the issue.
- Concurring / Dissenting Opinions: Includes valuable concurring or dissenting opinions and their key points.
- Reasoning and Analysis: Identifies the chain of argument(s) which led the judges to rule as they did.
- The Brief Prologue closes the case brief with important forward-looking discussion and includes:
- Policy: Identifies the Policy if any that has been established by the case.
- Court Direction: Shares where the Court went from here for this case.