DaimlerChrysler Corp. v. Cuno
Supreme Court of the United States
1Opinion of the CourtChief Justice Roberts
Jeeps were first mass-produced in 1941 for the U. S. Army by the Willys-Overland Motor Company in Toledo, Ohio. Nearly 60 years later, the city of Toledo and State of Ohio sought to encourage the current manufacturer of Jeeps— DaimlerChrysler — to expand its Jeep operation in Toledo, by offering local and state tax benefits for new investment. *338Taxpayers in Toledo sued, alleging that their local and state tax burdens were increased by the tax breaks for Daimler-Chrysler, tax breaks that they asserted violated the Commerce Clause. The Court of Appeals agreed that a state tax credit offered…
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