Legal Opinion
Emerson Elec. Co. v. Tracy
Ohio Supreme Court
Decided October 4, 2000No. 1999-1879PublishedCited by 1 opinion
1Opinion of the Court
[This opinion has been published in Ohio Official Reports at 90 Ohio St.3d 157.] EMERSON ELECTRIC COMPANY AND SUBSIDIARIES, APPELLANT, V. TRACY, TAX COMMR., APPELLEE. [Cite as Emerson Elec. Co. v. Tracy,
2000-Ohio-174.] Taxation—Franchise tax—R.C. 5733.04(I)(2)(c) violates the Foreign Commerce Clause of the United States Constitution. R.C. 5733.04(I)(2)(c)’s deduction limitation for foreign source dividends unconstitutionally discriminates against foreign commerce in violation of the United States Constitution’s Foreign Commerce Clause. (No. 99-1879—Submitted June 7, 2000—Decided October 4,…
2Cases cited17 opinions
- United States v. SalernoSupreme Court of the United States · 1987
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
- State v. CookOhio Supreme Court · 1998
- Wardair Canada Inc. v. Florida Department of RevenueSupreme Court of the United States · 1986
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3Cited by1 opinion
- Holeton v. Crouse Cartage Co.Ohio Supreme Court · 2001