WHEELING STEEL CORP. v. GLANDER

No. 447.

337 U.S. 562 (1949)

WHEELING STEEL CORP. v. GLANDER, TAX COMMISSIONER OF OHIO.

Supreme Court of United States.

Decided June 20, 1949.


Attorney(s) appearing for the Case

John M. Caren argued the cause for appellant in No. 447. With him on the brief were Carlton S. Dargusch, Wright Hugus and J.E. Bruce.

Charles H. Tuttle argued the cause for appellant in No. 448. With him on the brief were Isadore Topper, R. Brooke Alloway and Paul L. Peyton.

W.H. Annat, Assistant Attorney General of Ohio, argued the cause for appellee. With him on the briefs was Herbert S. Duffy, Attorney General.


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...

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