Legal Opinion
Hooven & Allison Co. v. Evatt
Supreme Court of the United States
Decided April 23, 1945No. 38PublishedCited by 188 opinions
1Opinion of the Court
Mr. Chirp Justice Stone
delivered the opinion of the Court.
Respondent, a tax official of the State of Ohio, has assessed for state ad valorem taxes certain bales of hemp and other fibers belonging to petitioner. The fibers had been brought from the Philippine Islands or from other places outside the United States. When assessed for the tax, they were stored in the original packages in which they had been imported, in petitioner’s warehouse at its factory at Xenia, Ohio, preliminary to their use by petitioner in the manufacture of cordage and similar products.
The State Board of Tax Appeals…
2Cases cited41 opinions
- Brown v. MarylandSupreme Court of the United States · 1827
- Norris v. AlabamaSupreme Court of the United States · 1935
- Truax v. CorriganSupreme Court of the United States · 1921
- Baldwin v. G. A. F. Seelig, Inc.Supreme Court of the United States · 1935
- Downes v. BidwellSupreme Court of the United States · 1901
36 more not listed; retrieve them via the Exa API.
3Cited by188 opinions
- International Shoe Co. v. WashingtonSupreme Court of the United States · 1945
- Jacobellis v. OhioSupreme Court of the United States · 1964
- California Retail Liquor Dealers Assn. v. Midcal Aluminum, Inc.Supreme Court of the United States · 1980
- Watts v. IndianaSupreme Court of the United States · 1949
- Southern Pacific Co. v. Arizona Ex Rel. SullivanSupreme Court of the United States · 1945
183 more not listed; retrieve them via the Exa API.