Legal Opinion
R. J. Reynolds Tobacco Co. v. Durham County
Supreme Court of the United States
Decided December 9, 1986No. 85-1021PublishedCited by 164 opinions
1Opinion of the CourtJustice Blackmun
This case 1 presents the narrow but important question whether a State may impose a nondiscriminatory ad valorem property tax on imported goods stored under bond in a cus toms warehouse and destined for domestic manufacture and sale.
I
Appellant R. J. Reynolds Tobacco Company is a New Jersey corporation with its principal office in Winston-Salem, N. C. Reynolds manufactures finished tobacco products for sale to distributors and other authorized purchasers. App. to Juris. Statement 26a. Virtually all its products are consumed in the United States. Id., at 31a. Its only manufacturing facilities…
2Cases cited31 opinions
- Doyle v. OhioSupreme Court of the United States · 1976
- Michigan v. LongSupreme Court of the United States · 1983
- Hines v. DavidowitzSupreme Court of the United States · 1941
- Rice v. Santa Fe Elevator Corp.Supreme Court of the United States · 1947
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
26 more not listed; retrieve them via the Exa API.
3Cited by164 opinions
- Schneidewind v. ANR Pipeline Co.Supreme Court of the United States · 1988
- Foster v. ChatmanSupreme Court of the United States · 2016
- Department of Revenue of Ore. v. ACF Industries, Inc.Supreme Court of the United States · 1994
- Murphy v. National Collegiate Athletic Assn.Supreme Court of the United States · 2018
- Christopher Scott Hughes v. Eleventh JudicialCourt of Appeals for the Eleventh Circuit · 2004
159 more not listed; retrieve them via the Exa API.