Huntington National Bank v. Limbach

Huntington argues that it and foreign banks are in the same class and that taxing it at a higher rate than foreign banks denies it equal protection. The commissioner contends that Huntington’s ability to accept deposits in Ohio forms a rational basis to distinguish between it and foreign banks.

According to Nordlinger v. Hahn (1992), 505 U.S.-,-, 112 S.Ct. 2326, 2331-2332, 120 L.Ed.2d 1, 12:

“The Equal Protection Clause of the Fourteenth Amendment, § 1, commands that no State shall ‘deny to any person within its jurisdiction the equal protection of the laws.’ Of course, most laws differentiate…