Heublein, Inc. v. South Carolina Tax Commission
Supreme Court of the United States
Heublein, Inc. v. South Carolina Tax Commission
Appeal from the Supreme Court of South Carolina
No. 71-879. Argued: November 13, 1972 --- Decided: December 18, 1972
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 that 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.E.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.
Stephen M. Piga argued the cause for appellant. With him on the briefs was W. Croft Jennings, Jr.
G. Lewis Argoe, Jr., Assistant Attorney General of South Carolina, argued the cause for appellee. With him on the brief were Daniel R. McLeod, Attorney General, and Joe L. Allen, Jr., and John C. Von Lehe, Assistant Attorneys General.
Mr. Piga filed a brief for the Distilled Spirits Institute as amicus curiae urging reversal.
Briefs of amici curiae urging affirmance were filed by Solicitor General Griswold, Assistant Attorney General Crampton, and Ernest J. Brown for the United States, and by William D. Dexter, Assistant Attorney General of Washington, and Eugene F. Corrigan for the Multistate Tax Commission.