Allied Stores of Ohio, Inc. v. Bowers, 358 U.S. 522 (1959), was a United States Supreme Court case in which the Court held that exempting non-residents from a state tax on storing property in warehouses was constitutional.
[1] According to the Court, the state was allowed to attract out-of-state business, and the exemption was a rational means for that end.
[2]
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