Supreme Court of United States.https://leagle.com/images/logo.png
Argued November 13, 1972.
Decided December 18, 1972.
Attorney(s) appearing for the Case
Stephen M. Piga argued the cause for appellant. With him on the briefs was W. Croft Jennings, Jr.
G. Lewis Argoe, Jr., Assistant Attorney General of South Carolina, argued the cause for appellee. With him on the brief were Daniel R. McLeod, Attorney General, and Joe L. Allen, Jr., and John C. Von Lehe, Assistant Attorneys General.
Mr. Piga filed a brief for the Distilled Spirits Institute as amicus curiae urging reversal.
Briefs of amici curiae urging affirmance were filed by Solicitor General Griswold, Assistant Attorney General Crampton, and Ernest J. Brown for the United States, and by William D. Dexter, Assistant Attorney General of Washington, and Eugene F. Corrigan for the Multistate Tax Commission.
Supreme Court of United States.
MR. JUSTICE MARSHALL delivered the opinion of the Court.
In this case we must determine whether South Carolina may tax the income from local sales of Heublein's products, consistent with the limitations on the State's power to tax imposed by 15 U. S. C. § 381 (a).1 The South Carolina Tax Commission assessed Heublein, Inc., a Connecticut corporation that produces alcoholic beverages, a total...
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