Lehnhausen v. Lake Shore Auto Parts Co. - 410 U.S. 356 (1973)
U.S. Supreme Court
Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356 (1973)
Lehnhausen v. Lake Shore Auto Parts Co.
Argued January 15, 1973
Decided February 22, 1973
410 U.S. 356
An Illinois constitutional provision subjecting corporations and similar entities, but not individuals, to ad valorem taxes on personalty comports with equal protection requirements, the States being accorded wide latitude in making classifications and drawing lines that in their judgment produce reasonable taxation systems. Quaker City Cab Co. v. Pennsylvania, 277 U. S. 389, disapproved. Pp. 410 U. S. 359-365.
49 Ill.2d 137, 273 N.E.2d 592, reversed.
DOUGLAS, J., delivered the opinion for a unanimous Court.