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Independent Warehouses, Inc. v. Scheele

331 U.S. 70 · Decided April 14, 1947 · Supreme Court of the United States

Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.

At a glance

Independent Warehouses, Inc. v. Scheele was decided on April 14, 1947 by a vote of 7–2. The Court affirmed the lower court's decision. Justice Wiley B. Rutledge wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.

Read the opinion

Case details

Citations
331 U.S. 70 · 67 S. Ct. 1062 · 91 L. Ed. 1346 · 1947 U.S. LEXIS 2880
Docket number
83
Decided
April 14, 1947
Argued
December 16, 1946
Court era
Vinson Court
Decision type
Opinion of the Court (orally argued)
Disposition
Affirmed
Outcome for petitioner
The petitioning party did not receive a favorable disposition
Vote
7–2
Majority opinion
Wiley B. Rutledge
Opinion assigned by
Hugo L. Black
How the case arrived
Appeal
Legal provision
Fourteenth Amendment (equal protection)
Type of law
Constitutional amendment
Decision direction (SCDB)
Liberal what this means

How the Justices voted

JusticeVoteSeparate writing
Justice Hugo L. BlackMajority
Justice Stanley F. ReedMajority
Justice Felix FrankfurterConcurrenceWrote an opinion
Justice William O. DouglasMajority
Justice Frank MurphyMajority
Justice Robert H. JacksonDissentWrote an opinion
Justice Wiley B. RutledgeMajorityWrote an opinion
Justice Harold H. BurtonMajority
Chief Justice Fred M. VinsonDissent

Full case caption

Independent Warehouses, Inc. et al. v. Scheele, Recorder of the Township of Saddle River, et al.

SCDB identifiers: case 1946-089, docket 1946-089-01.

Other cases on “State or local government tax”

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Cases on the same legal provision: Fourteenth Amendment (equal protection)

Same Term, same area (Economic Activity)

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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error