KRAFT GENERAL FOODS, INC.

v.

IOWA DEPARTMENT OF REVENUE AND FINANCE

Citator

Cited By

• Planned Parenthood of Southeastern Pennsylvania v. Casey, 505 U.S. 833 (U.S. 1992)
  …f them. 744 F. Supp. 1323 (ED Pa. 1990). The Court of Appeals for the Third Circuit affirmed in part and reversed in part, upholding all of the regulations except for the husband notification requirement. 947 F. 2d 682 (1991). We granted certiorari. 502 U. S. 1056 (1992). The Court of Appeals found it necessary to follow an elaborate course of reasoning even to identify the first premise to use to determine whether the statute enacted by Pennsylvania meets constitutional standards. See 947 F. 2d, at 687-698.…
• United States v. Salerno, 505 U.S. 317 (U.S. 1992)
  …to maintain “adversarial fairness,” Rule 804(b)(l)’s similar motive element should “evapo-rat[e]” when the Government obtains immunized testimony in a grand jury proceeding from a witness who refuses to testify at trial. Ibid. We granted certiorari, 502 U. S. 1056 (1992), and now reverse and remand. HH The hearsay rule prohibits admission of certain statements made by a declarant other than while testifying at trial. See Rules 801(c) (hearsay definition), 802 (hearsay rule). The parties acknowledge that the…
• Kraft Gen. Foods, Inc. v. Iowa Dep't of Revenue & Fin., 505 U.S. 71 (U.S. 1992)
  …for the taxpayer and for the State. Concluding that the Iowa statute was rationally related to the goal of administrative efficiency, the Iowa Supreme Court held that the statute did not violate equal protection. Id., at 669. We granted certiorari. 502 U. S. 1056 (1992). II The principal dispute between the parties concerns whether, on its face, the Iowa statute discriminates against foreign commerce. It is indisputable that the Iowa statute treats dividends received from foreign subsidiaries less favorabl…