Lehnhausen v. Lake Shore Auto Parts Co.
410 U.S. 356 (1973)

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U.S. Supreme Court

Lehnhausen v. Lake Shore Auto Parts Co., 410 U.S. 356 (1973)

Lehnhausen v. Lake Shore Auto Parts Co.

No. 71-685

Argued January 15, 1973

Decided February 22, 1973*

410 U.S. 356

Syllabus

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.

Page 410 U. S. 357

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