SmartBrief
Confirm favorite deletion?
Constitutional Law Keyed to Choper
Quill Corp. v. North Dakota
Citation:
504 U.S. 298 (1992)Facts
Quill Corporation was a Delaware corporation with offices and warehouses in Illinois, California, and Georgia. It sold office equipment and supplies through catalogs, flyers, advertisements, and telephone calls. Quill had annual national sales exceeding $200 million, with almost $1 million in sales to approximately 3,000 customers in North Dakota. It delivered all merchandise to North Dakota customers by mail or common carrier from out-of-state locations. In 1987, North Dakota amended its tax law to define “retailer” to include anyone who “engages in regular or systematic solicitation” in the state, which included mail-order companies that advertised three or more times within a 12-month period. North Dakota sought to require Quill to collect and remit use taxes on all sales to North Dakota customers after July 1, 1987. Quill had no employees or significant tangible property in North Dakota, though it did provide software to some North Dakota customers.
Only StudyBuddy Pro offers the complete Case Brief Anatomy*
Access the most important case brief elements for optimal case understanding.
*Case Brief Anatomy includes: Brief Prologue, Complete Case Brief, Brief Epilogue
- 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.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.