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Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972)
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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.
Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972)
Heublein, Inc. v. South Carolina Tax Commission No. 71-879 Argued November 13, 1972 Decided December 18, 1972 409 U.S. 275
APPEAL FROM THE SUPREME COURT OF SOUTH CAROLINA
Syllabus
Incident to South Carolina’s valid scheme of regulating the sale of liquor within the State, a requirement that a manufacturer do more, as a condition of doing business, than merely solicit sales is not impermissible even though it has the effect of requiring the out-of-state manufacturer to undertake activities that eliminate its protection under 15 U.S.C. § 381(a) from the state income tax. Pp. 278-284.
257 S. C. 17, 183 S.D.2d 710, affirmed.
MARSHALL, J., delivered the opinion of the Court, in which BURGER, C.J., and DOUGLAS, BRENNAN, WHITE, POWELL, and REHNQUIST, JJ., joined. BLACKMUN, J., filed a statement concurring in the result, post, p. 284. STEWART, J., took no part in the consideration or decision of the case.
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Chicago: U.S. Supreme Court, "Syllabus," Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972) in 409 U.S. 275 409 U.S. 276. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=PRTFR1HUQLV5PIS.
MLA: U.S. Supreme Court. "Syllabus." Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972), in 409 U.S. 275, page 409 U.S. 276. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=PRTFR1HUQLV5PIS.
Harvard: U.S. Supreme Court, 'Syllabus' in Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972). cited in 1972, 409 U.S. 275, pp.409 U.S. 276. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=PRTFR1HUQLV5PIS.
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