Legal Opinion

New Energy Co. of Indiana v. Limbach

Supreme Court of the United States

Decided May 31, 1988No. 87-654PublishedCited by 570 opinions

1Opinion of the CourtJustice Scalia

Appellant New Energy Company of Indiana has challenged the constitutionality of Ohio Rev. Code Ann. §5735.145(B) (1986), a provision that awards a tax credit against the Ohio motor vehicle fuel sales tax for each gallon of ethanol sold (as a component of gasohol) by fuel dealers, but only if the ethanol is produced in Ohio or in a State that grants similar tax advantages to ethanol produced in Ohio. The question presented is whether § 5735.145(B) discriminates against interstate commerce in violation of the Commerce Clause, U. S. Const., Art. I, §8, cl. 3.

I

Ethanol, or ethyl alcohol, is…

2Cases cited18 opinions

  1. Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
  2. Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
  3. City of Philadelphia v. New JerseySupreme Court of the United States · 1978
  4. Hughes v. OklahomaSupreme Court of the United States · 1979
  5. Maine v. TaylorSupreme Court of the United States · 1986

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3Cited by570 opinions

  1. Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
  2. Healy v. Beer InstituteSupreme Court of the United States · 1989
  3. C & a Carbone, Inc. v. Town of ClarkstownSupreme Court of the United States · 1994
  4. McBurney v. YoungSupreme Court of the United States · 2013
  5. Wyoming v. OklahomaSupreme Court of the United States · 1992

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