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Wheeling Steel Corp. v. Glander, 337 U.S. 562 (1949), was a United States Supreme Court case in which two out-of-state corporations objected to ad valorem taxes imposed upon accounts receivable derived from goods manufactured in Ohio, though these accounts were not used in conducting business in Ohio. The court ruled that the tax violated the Equal Protection Clause of the 14th Amendment.

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  • Wheeling Steel Corp. v. Glander, 337 U.S. 562 (1949), was a United States Supreme Court case in which two out-of-state corporations objected to ad valorem taxes imposed upon accounts receivable derived from goods manufactured in Ohio, though these accounts were not used in conducting business in Ohio. The court ruled that the tax violated the Equal Protection Clause of the 14th Amendment. (en)
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  • Ohio's ad valorem tax on foreign corporations' accounts receivable violated the Equal Protection Clause of the 14th Amendment. (en)
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  • Wheeling Steel Corp. v. Glander, Tax Commissioner of Ohio (en)
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  • Wheeling Steel Corp. v. Glander, 337 U.S. 562 (1949), was a United States Supreme Court case in which two out-of-state corporations objected to ad valorem taxes imposed upon accounts receivable derived from goods manufactured in Ohio, though these accounts were not used in conducting business in Ohio. The court ruled that the tax violated the Equal Protection Clause of the 14th Amendment. (en)
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  • Wheeling Steel Corporation v. Glander (en)
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