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Standard Oil Co. v. Peck, 342 U.S. 382 (1952)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
Standard Oil Co. v. Peck, 342 U.S. 382 (1952)
Standard Oil Co. v. Peck No. 184 Argued January 3-4, 1952 Decided February 4, 1952 342 U.S. 382
APPEAL FROM THE SUPREME COURT OF OHIO
Syllabus
Ohio levied an ad valorem personal property tax on all the boats and barges owned by appellant, an Ohio corporation, and employed in transporting oil along the Mississippi and Ohio Rivers. The main terminals are in Tennessee, Indiana, Kentucky, and Louisiana. The vessels are registered in Cincinnati, but they neither pick up nor discharge oil in Ohio, they stop in Ohio only for occasional fuel or repairs, they traverse a maximum of only 17 1/2 miles of waters bordering Ohio, and they were almost continuously outside Ohio during the taxable year.
Held: since the vessels would be subject to taxation on an apportionment basis in several other states, the Ohio tax on their full value violates the Due Process Clause of the Fourteenth Amendment. Pp. 382-385.
155 Ohio St. 61, 98 N.E.2d 8, reversed.
The Supreme Court of Ohio sustained an ad valorem tax on the entire value of appellant’s boats and barges employed in interstate commerce. 155 Ohio St. 61, 98 N.E.2d 8. On appeal to this Court, reversed, p. 385.
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Chicago: U.S. Supreme Court, "Syllabus," Standard Oil Co. v. Peck, 342 U.S. 382 (1952) in 342 U.S. 382 Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=5DH85YIE2VFYQ6D.
MLA: U.S. Supreme Court. "Syllabus." Standard Oil Co. v. Peck, 342 U.S. 382 (1952), in 342 U.S. 382, Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=5DH85YIE2VFYQ6D.
Harvard: U.S. Supreme Court, 'Syllabus' in Standard Oil Co. v. Peck, 342 U.S. 382 (1952). cited in 1952, 342 U.S. 382. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=5DH85YIE2VFYQ6D.
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