International Harvester Co. v. Evatt, Tax Commissioner (329 U.S. 416)
U.S. Supreme Court · decided January 6, 1947 · Supreme Court Database (Spaeth)
- Citation
- 329 U.S. 416 · 67 S. Ct. 444
- Decided
- January 6, 1947
- Term
- October Term 1946
- Vote
- 9–0
- Majority author
- Justice Black
- Issue area
- Economic Activity
- Disposition
- Affirmed
- Outcome
- Petitioning party lost
- Ideological direction
- Liberal
Opinion excerpt
Mr. Justice Black delivered the opinion of the Court. The Supreme Court of Ohio affirmed a decision of that State’s Board of Tax Appeals fixing the amount owed by appellant for its state corporation franchise tax for the years 1935 to 1940, inclusive. 146 Ohio State 58, 64 N. E. 2d 53. In affirming, the Ohio court rejected appellant’s contention that the controlling tax act, §§ 5495-5499, Ohio Gen. Code, as applied to appellant, was in violation of the Due Process Clause of the Fourteenth Amendment and the Commerce Clause of the Federal Constitution. The case is here on appeal under 28 U. S. C. § 344. Appellant repeats its arguments as to invalidity of the tax, but only as to the years 1937 to 1940, inclusive. Section 5495 of the Ohio Gen. Code provides that each foreign corporation authorized to do business in the State müst pay a tax or fee for the “privilege of doing business” or “owning or using a part or all of its capital or property” or “holding a certificate . . . authorizing it to do business in this state.” It is not denied that appellant owed a franchise tax under this section, for it held a certificate to do business in Ohio during all the years in question. It also owned and operated two large factories at Springfield, Ohio, which produced millions of dollars worth of goods. And it operated four branch selling establishments associated with four warehouses, and…
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