Legal Opinion
Lehnhausen v. Lake Shore Auto Parts Co.
Supreme Court of the United States
Decided March 26, 1973No. 71-685PublishedCited by 833 opinions
1Opinion of the CourtJustice Douglas
In 1970 the people of Illinois amended its constitution 1 adding Art. IX-A to become effective January 1, 1971, and reading:
“Notwithstanding any other provision of this Constitution, the taxation of personal property by valuation is prohibited as to individuals.”
There apparently appeared on the ballot when Art. IX-A was approved the following:
“The amendment would abolish the personal property tax by valuation levied against individuals. It would not affect the same tax levied against corporations and other entities not considered in law to be individuals. The amendment would achieve this…
2Cases cited16 opinions
- Bolling v. SharpeSupreme Court of the United States · 1954
- Harper v. Virginia Board of ElectionsSupreme Court of the United States · 1966
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Grosjean v. American Press Co.Supreme Court of the United States · 1936
- Carmichael v. Southern Coal & Coke Co.Supreme Court of the United States · 1937
11 more not listed; retrieve them via the Exa API.
3Cited by833 opinions
- San Antonio Independent School District v. RodriguezSupreme Court of the United States · 1973
- Payne v. TennesseeSupreme Court of the United States · 1991
- Federal Communications Commission v. Beach Communications, Inc.Supreme Court of the United States · 1993
- Heller v. Doe Ex Rel. DoeSupreme Court of the United States · 1993
- City of New Orleans v. DukesSupreme Court of the United States · 1976
828 more not listed; retrieve them via the Exa API.