Allied Stores of Ohio, Inc. v. Bowers

Allied Stores of Ohio, Inc. v. Bowers
Supreme Court of the United States
Decided February 24, 1959
Full case name	Allied Stores of Ohio, Inc. v. Bowers
Citations	358 U.S. 522 ( more )
Holding
Exempting non-residents from a state tax on storing property in warehouses was constitutional.
Court membership
Chief Justice Earl Warren Associate Justices Hugo Black  · Felix Frankfurter William O. Douglas  · Tom C. Clark John M. Harlan II  · William J. Brennan Jr. Charles E. Whittaker  · Potter Stewart
Case opinions
Majority	Whittaker
Concurrence	Brennan, joined by Harlan

Allied Stores of Ohio, Inc. v. Bowers, 358 U.S. 522 (1959), was a United States Supreme Court case in which the Court held that exempting non-residents from a state tax on storing property in warehouses was constitutional. ^[1] According to the Court, the state was allowed to attract out-of-state business, and the exemption was a rational means for that end. ^[2]

References

1. Allied Stores of Ohio, Inc. v. Bowers, 358 U.S. 522 (1959)
2. Lieberman, Jethro K. (1999). "Property Tax". A Practical Companion to the Constitution. p. 390.

External links

• Text of Allied Stores of Ohio, Inc. v. Bowers, 358 U.S. 522 (1959) is available from: Cornell Findlaw Justia