Legal Opinion

Bacchus Imports, Ltd. v. Dias

Supreme Court of the United States

Decided June 29, 1984No. 82-1565PublishedCited by 599 opinions

1Opinion of the CourtJustice White

Appellants challenge the constitutionality of the Hawaii liquor tax, which is a 20% excise tax imposed on sales of liquor at wholesale. Specifically at issue are exemptions from the tax for certain locally produced alcoholic beverages. The Supreme Court of Hawaii upheld the tax against challenges based upon the Equal Protection Clause, the Import-Export Clause, and the Commerce Clause. In re Bacchus Imports, Ltd., 65 Haw. 566, 656 P. 2d 724 (1982). We noted probable jurisdiction sub nom. Bacchus Imports, Ltd. v. Freitas, 462 U. S. 1130 (1983), and now reverse.

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The Hawaii liquor tax was…

2Cases cited24 opinions

  1. Hunt v. Washington State Apple Advertising CommissionSupreme Court of the United States · 1977
  2. Craig v. BorenSupreme Court of the United States · 1976
  3. Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
  4. Maryland v. LouisianaSupreme Court of the United States · 1981
  5. Minnesota v. Clover Leaf Creamery Co.Supreme Court of the United States · 1981

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3Cited by599 opinions

  1. Directv, Inc. And Echostar Satellite L.L.C. v. Mark Treesh, Commissioner for the Department of Revenue for the State of KentuckyCourt of Appeals for the Sixth Circuit · 2007
  2. Harper v. Virginia Department of TaxationSupreme Court of the United States · 1993
  3. Cleamtee Garner, Father and Next-Of-Kin of Edward Eugene Garner, a Deceased Minor v. Memphis Police Department City of Memphis, TennesseeCourt of Appeals for the Sixth Circuit · 1993
  4. Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore.Supreme Court of the United States · 1994
  5. James B. Beam Distilling Co. v. GeorgiaSupreme Court of the United States · 1991

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