Wheeling Steel Corp. v. Glander, Tax Commissioner of Ohio

Decided June 20, 1949. Robert Houghwout Jackson delivered the opinion of the Court.

Docket 447 · 337 U.S. 562 (1949) · Cited 126 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 7–2.

“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.

• Connecticut General Life Insurance v. Johnson · 303 U.S. 77 (1938)
• Hanover Fire Insurance v. Harding · 272 U.S. 494 (1926)
• Power Manufacturing Co. v. Saunders · 274 U.S. 490 (1927)
• Santa Clara County v. Southern Pacific Railroad · 118 U.S. 394 (1886)
• Wheeling Steel Corp. v. Fox · 298 U.S. 193 (1936)
• Air-Way Electric Appliance Corp. v. Day · 266 U.S. 71 (1924)
• International Shoe Co. v. Washington · 326 U.S. 310 (1945)
• Erie Railroad v. Tompkins · 304 U.S. 64 (1938)
• Osborn v. Bank of United States · 22 U.S. 738 (1824)
• F. S. Royster Guano Co. v. Virginia · 253 U.S. 412 (1920)
• Boyd's Lessee v. Graves · 17 U.S. 513 (1819)
• Bridges v. California · 314 U.S. 252 (1941)
• United States v. South-Eastern Underwriters Assn. · 322 U.S. 533 (1944)
• Paul v. Virginia · 75 U.S. 168 (1869)
• Railway Express Agency, Inc. v. New York · 336 U.S. 106 (1949)
• Gulf, Colorado & Santa Fé Railway Co. v. Ellis · 165 U.S. 150 (1897)
• Connolly v. Union Sewer Pipe Co. · 184 U.S. 540 (1902)
• Pennekamp v. Florida · 328 U.S. 331 (1946)
• Sioux City Bridge Co. v. Dakota County · 260 U.S. 441 (1923)
• Helvering v. Davis · 301 U.S. 619 (1937)
• Graves v. New York Ex Rel. O'Keefe · 306 U.S. 466 (1939)
• Thurlow v. Massachusetts · 46 U.S. 504 (1847)
• Louisville Gas & Electric Co. v. Coleman · 277 U.S. 32 (1928)
• Township of Hillsborough v. Cromwell · 326 U.S. 620 (1946)
• Cotting v. Kansas City Stock Yards Co. · 183 U.S. 79 (1901)
• Nippert v. City of Richmond · 327 U.S. 416 (1946)
• McFarland v. American Sugar Refining Co. · 241 U.S. 79 (1916)
• Louis K. Liggett Co. v. Lee · 288 U.S. 517 (1933)
• Quaker City Cab Co. v. Commonwealth of Pennsylvania · 277 U.S. 389 (1928)
• Morgan v. Virginia · 328 U.S. 373 (1946)

Cited by

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

• Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal. · 451 U.S. 648 (1981)
• Allied Stores of Ohio, Inc. v. Bowers · 358 U.S. 522 (1959)
• Metropolitan Life Insurance v. Ward · 470 U.S. 869 (1985)
• Kassel v. Consolidated Freightways Corp. of Del. · 450 U.S. 662 (1981)
• Williams v. Vermont · 472 U.S. 14 (1985)
• Logan v. Zimmerman Brush Co. · 455 U.S. 422 (1982)
• Joint Anti-Fascist Refugee Committee v. McGrath · 341 U.S. 123 (1951)
• Nordlinger v. Hahn · 505 U.S. 1 (1992)
• Abbate v. United States · 359 U.S. 187 (1959)
• Hughes v. Alexandria Scrap Corp. · 426 U.S. 794 (1976)
• Bell v. Maryland · 378 U.S. 226 (1964)

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).