NEW ENERGY CO. OF INDIANA v. LIMBACH

No. 86-784.

32 Ohio St. 3d 206 (1987)

NEW ENERGY COMPANY OF INDIANA, APPELLANT, v. LIMBACH, TAX COMMR., ET AL., APPELLEES.

Supreme Court of Ohio.

Decided September 2, 1987.


Attorney(s) appearing for the Case

Murphey, Young & Smith Co., L.P.A., David J. Young, Kevin R. McDermott and Herman Schwartz, for appellant.

Anthony J. Celebrezze, Jr., attorney general, and Richard C. Farrin, for appellees Tax Commissioner and Treasurer of State.

Jones, Day, Reavis & Pogue and David C. Crago, for appellee South Point Ethanol.

Patricia M. Wilson, urging reversal for amicus curiae, Marathon Petroleum Co.


GREY, J.

A state may enact valid legislation which promotes some local interest, and which affects interstate commerce within its borders, but it may not discriminate against interstate commerce or impose unreasonable restrictions on it. The problem in almost all of these kinds of cases is in deciding where to draw the line. In Boston Stock Exchange v. State Tax Comm. (1977), 429 U.S. 318, the United States Supreme Court...

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