Wheeling Steel Corp. v. Glander, Tax Commissioner of Ohio (337 U.S. 562)
U.S. Supreme Court · decided June 20, 1949 · Supreme Court Database (Spaeth)
- Citation
- 337 U.S. 562 · 69 S. Ct. 1291
- Docket
- No. 447
- Argued
- March 29, 1949
- Decided
- June 20, 1949
- Term
- October Term 1948
- Vote
- 7–2
- Majority author
- Justice Jackson (R.H.)
- Issue area
- Economic Activity
- Disposition
- Reversed
- Outcome
- Petitioning party won
- Ideological direction
- Conservative
- Constitutional ruling
- State/territorial law held unconstitutional
How the Justices voted
- Majority
- Chief Justice Vinson, Justice Burton, Justice R. H. Jackson (wrote), Justice Frankfurter, Justice Reed, Justice Rutledge, Justice Murphy
- Dissenting
- Justice Douglas (wrote), Justice Black
Opinion excerpt
Mr. Justice Jackson delivered the opinion of the Court. The State of Ohio has laid an ad valorem tax against certain intangible property, consisting of notes, accounts receivable and prepaid insurance, .owned by foreign corporations. As applied to appellants in these two cases, the tax is challenged as violating the Federal Constitution on several grounds which may conveniently be considered in a single opinion. Facts are not in dispute. Appellant Wheeling Steel Corporation is organized under the laws of Delaware, where it maintains á statutory office. Ohio has authorized it to do business in that State and four of its eight manufacturing plants are located there. General offices, from which its entire business is controlled and conducted, are in Wheeling, West Virginia. Its officers there have custody of its money, notes and books of account. In twelve other states, including Ohio, it maintains sales offices which solicit and receive orders for its products subject to acceptance or rejection at the Wheeling .office, to which all are forwarded. From this office only may credit be extended to purchasers. Accounts are billed and collected from the Wheeling office and the sales offices have no powers or duties with respect to collection. All accounts or notes receivable are payable at Wheeling, where the written evidences thereof are kept.. Proceeds from receivables are taken…
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