Legal Opinion
Armco Inc. v. Hardesty
Supreme Court of the United States
Decided October 9, 1984No. 83-297PublishedCited by 244 opinions
1Opinion of the CourtJustice Powell
In this appeal an Ohio corporation claims that West Virginia’s wholesale gross receipts tax, from which local manufacturers are exempt, unconstitutionally discriminates against interstate commerce. We agree and reverse the state court’s judgment upholding the tax.
I
Appellant Armco Inc. is an Ohio corporation qualified to do business in West Virginia. Its primary business is manufacturing and selling steel products. From 1970 through 1975, the time at issue here, Armco conducted business in West Virginia through five divisions or subdivisions. Two of these had facilities and employees in the…
2Cases cited14 opinions
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- Maryland v. LouisianaSupreme Court of the United States · 1981
- Caban v. MohammedSupreme Court of the United States · 1979
- Container Corp. of America v. Franchise Tax BoardSupreme Court of the United States · 1983
- Freeman v. HewitSupreme Court of the United States · 1947
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3Cited by244 opinions
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- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
- Metropolitan Life Insurance v. WardSupreme Court of the United States · 1985
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