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United States Glue Co. v. Oak Creek, 247 U.S. 321 (1918)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States Glue Co. v. Oak Creek, 247 U.S. 321 (1918)
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United States Glue Co. v. Oak Creek No. 233 Argued March 21, 1918 Decided June 3, 1918 247 U.S. 321
ERROR TO THE CIRCUIT COURT OF MILWAUKEE COUNTY,
STATE OF WISCONSIN
Syllabus
A state, in laying a general income tax upon the gains and profit of a domestic corporation, may include in the computation the net income derived from transactions in interstate commerce without contravening the commerce clause of the Constitution.
So held in respect of the Wisconsin income tax law (Laws 1911, c. 858), as applied to income from sales to customers outside the goods delivered from the company’s factory within it, and from sales to such customers and shipment from the company’s branches in other states of goods previously made at its factory within the state and sent to such branches.
161 Wis. 211 affirmed.
The case is stated in the opinion.
Contents:
Chicago:
U.S. Supreme Court, "Syllabus," United States Glue Co. v. Oak Creek, 247 U.S. 321 (1918) in 247 U.S. 321 247 U.S. 322–247 U.S. 323. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=354JEC4Y67VUHIS.
MLA:
U.S. Supreme Court. "Syllabus." United States Glue Co. v. Oak Creek, 247 U.S. 321 (1918), in 247 U.S. 321, pp. 247 U.S. 322–247 U.S. 323. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=354JEC4Y67VUHIS.
Harvard:
U.S. Supreme Court, 'Syllabus' in United States Glue Co. v. Oak Creek, 247 U.S. 321 (1918). cited in 1918, 247 U.S. 321, pp.247 U.S. 322–247 U.S. 323. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=354JEC4Y67VUHIS.
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