1. Home
  2. Browse Decisions
  3. U.S.
  4. 467 U.S.
  5. 467 U.S. 638 (1984)
 

ARMCO INC. v. HARDESTY

No. 83-297.

467 U.S. 638 (1984)

ARMCO INC. v. HARDESTY, TAX COMMISSIONER OF WEST VIRGINIA

Supreme Court of United States.

Decided June 12, 1984

Attorney(s) appearing for the Case

Richard R. Dailey argued the cause for appellant. With him on the briefs were Edward H. Hein and Michael J. Rufkahr.

Robert Digges, Jr., Assistant Attorney General of West Virginia, argued the cause for appellee. With him on the brief were Chauncey H. Browning, Attorney General, and Jack C. McClung, Deputy Attorney General.*

JUSTICE POWELL delivered the opinion of the Court.

In this appeal an Ohio corporation claims that West Virginia's wholesale gross receipts tax, from which local manufacturers are exempt, unconstitutionally discriminates against interstate commerce. We agree and reverse the state court's judgment upholding the tax.

I

Appellant Armco Inc. is an Ohio corporation qualified to do business in West Virginia. Its primary business is manufacturing and selling...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases