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West Point Wholesale Grocery Co. v. Opelika, 354 U.S. 390 (1957)
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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.
West Point Wholesale Grocery Co. v. Opelika, 354 U.S. 390 (1957)
West Point Wholesale Grocery Co. v. City of Opelika No. 478 Argued April 24, 1957 Decided June 17, 1957 354 U.S. 390
APPEAL FROM THE COURT OF APPEALS OF ALABAMA
Syllabus
A municipal ordinance of an Alabama City imposes a flat sum annual privilege tax on all firms engaged in the wholesale grocery business which deliver groceries at wholesale in the City from points outside the City but does not impose the same tax on local wholesale merchants.
Held: as applied to a Georgia corporation which solicits orders in the Alabama City, transmits them to Georgia, where they are accepted, and delivers groceries to customers in the Alabama City, the tax is invalid under the Commerce Clause. Nippert v. City of Richmond, 327 U.S. 416; Memphis Steam Laundry v. Stone, 342 U.S. 389. Pp. 390-392.
38 Ala.App. 444, 87 So.2d 661, reversed and remanded.
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Chicago:
U.S. Supreme Court, "Syllabus," West Point Wholesale Grocery Co. v. Opelika, 354 U.S. 390 (1957) in 354 U.S. 390 Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=5488L6CRBXP5ZNX.
MLA:
U.S. Supreme Court. "Syllabus." West Point Wholesale Grocery Co. v. Opelika, 354 U.S. 390 (1957), in 354 U.S. 390, Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=5488L6CRBXP5ZNX.
Harvard:
U.S. Supreme Court, 'Syllabus' in West Point Wholesale Grocery Co. v. Opelika, 354 U.S. 390 (1957). cited in 1957, 354 U.S. 390. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=5488L6CRBXP5ZNX.
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