International Harvester Co. v. Department of Treasury of Indiana

322 U.S. 340, 64 S. Ct. 1019 (1944)

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International Harvester Co. v. Department of Treasury of Indiana

United States Supreme Court
322 U.S. 340, 64 S. Ct. 1019 (1944)

  • Written by Heather Whittemore, JD

Facts

International Harvester (plaintiff) manufactured and sold trucks and farm equipment in Indiana and other states. Indiana imposed an income tax on companies that did business in the state. Because International Harvester was not incorporated in Indiana, Indiana taxed only those sales that were made by International Harvester branches in Indiana to customers in and out of Indiana, and orders that were made by International Harvester branches outside Indiana to customers in Indiana. International Harvester filed a lawsuit in state court against the Department of Treasury of Indiana (defendant), seeking a tax refund. Indiana Harvester argued that Indiana’s income tax as applied to it violated the Commerce Clause of and the Fourteenth Amendment to the United States Constitution. The Indiana Supreme Court upheld the taxes. The United States Supreme Court granted certiorari.

Rule of Law

Issue

Holding and Reasoning (Douglas, J.)

Concurrence (Rutledge, J.)

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Federal Income Tax

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