Wheeling Steel Corp. V. Glander

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.