Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972)

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Author: U.S. Supreme Court

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Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972)

Heublein, Inc. v. South Carolina Tax Commission


No. 71-879


Argued November 13, 1972
Decided December 18, 1972
409 U.S. 275

APPEAL FROM THE SUPREME COURT OF SOUTH CAROLINA

Syllabus

Incident to South Carolina’s valid scheme of regulating the sale of liquor within the State, a requirement that a manufacturer do more, as a condition of doing business, than merely solicit sales is not impermissible even though it has the effect of requiring the out-of-state manufacturer to undertake activities that eliminate its protection under 15 U.S.C. § 381(a) from the state income tax. Pp. 278-284.

257 S. C. 17, 183 S.D.2d 710, affirmed.

MARSHALL, J., delivered the opinion of the Court, in which BURGER, C.J., and DOUGLAS, BRENNAN, WHITE, POWELL, and REHNQUIST, JJ., joined. BLACKMUN, J., filed a statement concurring in the result, post, p. 284. STEWART, J., took no part in the consideration or decision of the case.

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Chicago: U.S. Supreme Court, "Syllabus," Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972) in 409 U.S. 275 409 U.S. 276. Original Sources, accessed May 20, 2024, http://www.originalsources.com/Document.aspx?DocID=PRTFR1HUQLV5PIS.

MLA: U.S. Supreme Court. "Syllabus." Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972), in 409 U.S. 275, page 409 U.S. 276. Original Sources. 20 May. 2024. http://www.originalsources.com/Document.aspx?DocID=PRTFR1HUQLV5PIS.

Harvard: U.S. Supreme Court, 'Syllabus' in Heublein, Inc. v. South Carolina Tax Comm’n, 409 U.S. 275 (1972). cited in 1972, 409 U.S. 275, pp.409 U.S. 276. Original Sources, retrieved 20 May 2024, from http://www.originalsources.com/Document.aspx?DocID=PRTFR1HUQLV5PIS.