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Bacchus Imports, Ltd. v. Dias
United States Supreme Court
468 U.S. 263, 104 S.Ct. 3049, 82 L.Ed.2d 200 (1984)
A Hawaii liquor tax exempted two locally produced beverages: pineapple wine and okolehao, a brandy made from the root of the ti plant. Two liquor wholesalers, Bacchus Imports, Ltd. and Eagle Distributors, Inc. (plaintiffs), brought a lawsuit against Hawaii’s taxation director, Herbert Dias, and other government officials and entities (defendants) challenging the law as unconstitutional under the Commerce, Import/Export, and Equal Protection Clauses and seeking a refund of taxes paid. The Hawaii Supreme Court upheld the law as constitutional. The wholesalers appealed.
Rule of Law
Holding and Reasoning (White, J.)
Dissent (Stevens, J.)
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