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Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356 (1973)
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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.
Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356 (1973)
Lehnhausen v. Lake Shore Auto Parts Co. No. 71-685 Argued January 15, 1973 Decided February 22, 1973 * 410 U.S. 356
CERTIORARI TO THE SUPREME COURT OF ILLINOIS
Syllabus
An Illinois constitutional provision subjecting corporations and similar entities, but not individuals, to ad valorem taxes on personalty comports with equal protection requirements, the States being accorded wide latitude in making classifications and drawing lines that in their judgment produce reasonable taxation systems. Quaker City Cab Co. v. Pennsylvania, 277 U.S. 389, disapproved. Pp. 359-365.
49 Ill.2d 137, 273 N.E.2d 592, reversed.
DOUGLAS, J., delivered the opinion for a unanimous Court.
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Chicago:
U.S. Supreme Court, "Syllabus," Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356 (1973) in 410 U.S. 356 410 U.S. 357. Original Sources, accessed July 1, 2025, http://www.originalsources.com/Document.aspx?DocID=9NRI7K6NC5NUW3Z.
MLA:
U.S. Supreme Court. "Syllabus." Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356 (1973), in 410 U.S. 356, page 410 U.S. 357. Original Sources. 1 Jul. 2025. http://www.originalsources.com/Document.aspx?DocID=9NRI7K6NC5NUW3Z.
Harvard:
U.S. Supreme Court, 'Syllabus' in Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356 (1973). cited in 1973, 410 U.S. 356, pp.410 U.S. 357. Original Sources, retrieved 1 July 2025, from http://www.originalsources.com/Document.aspx?DocID=9NRI7K6NC5NUW3Z.
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