Allied Stores of Ohio, Inc., v. Bowers, Tax Commissioner of Ohio

Decided February 24, 1959. Charles Evans Whittaker delivered the opinion of the Court.

Docket 10 · 358 U.S. 522 (1959) · Cited 747 times

We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 8–0.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• Wheeling Steel Corp. v. Glander · 337 U.S. 562 (1949)
• Ohio Oil Co. v. Conway · 281 U.S. 146 (1930)
• Bell's Gap Railroad v. Pennsylvania · 134 U.S. 232 (1890)
• State Bd. of Tax Commr's of Ind. v. Jackson · 283 U.S. 527 (1931)
• Brown-Forman Co. v. Kentucky · 217 U.S. 563 (1910)
• Stebbins v. Riley · 268 U.S. 137 (1925)
• Southwestern Oil Co. v. Texas · 217 U.S. 114 (1910)
• Lindsley v. Natural Carbonic Gas Co. · 220 U.S. 61 (1911)
• F. S. Royster Guano Co. v. Virginia · 253 U.S. 412 (1920)
• Staub v. City of Baxley · 355 U.S. 313 (1958)
• Sunday Lake Iron Co. v. Township of Wakefield · 247 U.S. 350 (1918)
• Louisville Gas & Electric Co. v. Coleman · 277 U.S. 32 (1928)
• Williams v. Mayor of Baltimore · 289 U.S. 36 (1933)
• Schlesinger v. Wisconsin · 270 U.S. 230 (1926)
• American Sugar Refining Co. v. Louisiana · 179 U.S. 89 (1900)
• Quong Wing v. Kirkendall · 223 U.S. 59 (1912)
• Heisler v. Thomas Colliery Co. · 260 U.S. 245 (1922)
• Oliver Iron Mining Co. v. Lord · 262 U.S. 172 (1923)
• Colgate v. Harvey · 296 U.S. 404 (1935)
• Hanover Fire Insurance v. Harding · 272 U.S. 494 (1926)
• Connecticut General Life Insurance v. Johnson · 303 U.S. 77 (1938)
• Air-Way Electric Appliance Corp. v. Day · 266 U.S. 71 (1924)
• First Nat. Bank of Guthrie Center v. Anderson · 269 U.S. 341 (1926)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Metropolitan Life Insurance v. Ward · 470 U.S. 869 (1985)
• Nordlinger v. Hahn · 505 U.S. 1 (1992)
• Kassel v. Consolidated Freightways Corp. of Del. · 450 U.S. 662 (1981)
• Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal. · 451 U.S. 648 (1981)
• San Antonio Independent School District v. Rodriguez · 411 U.S. 1 (1973)
• Phillips Chemical Co. v. Dumas Independent School District · 361 U.S. 376 (1960)
• Washington State Grange v. Washington State Republican Party · 552 U.S. 442 (2008)
• Williams v. Vermont · 472 U.S. 14 (1985)
• Austin v. New Hampshire · 420 U.S. 656 (1975)
• City of Cleburne v. Cleburne Living Center, Inc. · 473 U.S. 432 (1985)
• Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue · 460 U.S. 575 (1983)
• Allegheny Pittsburgh Coal Co. v. Commission of Webster Cty. · 488 U.S. 336 (1989)
• Fitzgerald v. Racing Assn. of Central Iowa · 539 U.S. 103 (2003)
• Baker v. Carr · 369 U.S. 186 (1962)
• Griswold v. Connecticut · 381 U.S. 479 (1965)
• Heller v. Doe Ex Rel. Doe · 509 U.S. 312 (1993)
• Loving v. Virginia · 388 U.S. 1 (1967)
• Dunn v. Blumstein · 405 U.S. 330 (1972)
• Harper v. Virginia Board of Elections · 383 U.S. 663 (1966)
• Davis v. Michigan Department of the Treasury · 489 U.S. 803 (1989)
• Kramer v. Union Free School District No. 15 · 395 U.S. 621 (1969)
• Lehnhausen v. Lake Shore Auto Parts Co. · 410 U.S. 356 (1973)
• Weber v. Aetna Casualty & Surety Co. · 406 U.S. 164 (1972)
• Kahn v. Shevin · 416 U.S. 351 (1974)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Exxon Corp. v. Eagerton · 462 U.S. 176 (1983)
• Armour v. City of Indianapolis · 566 U.S. 673 (2012)
• Fulton Corp. v. Faulkner · 516 U.S. 325 (1996)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).