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
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Fourteenth Amendment (equal protection)
- Type of law
- Constitutional amendment
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Concurrence | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Dissent | Wrote an opinion |
| Justice Wiley B. Rutledge | Majority | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Dissent |
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.
Related decisions
Other cases on “State or local government tax”
- Joseph v. Carter & Weekes Stevedoring Co.Law held unconstitutional
- Greenough v. Tax Assessors of Newport
- Atlantic Coast Line Railroad Co. v. Phillips
- International Harvester Co. v. Evatt
- Freeman v. HewitLaw held unconstitutional
- Richfield Oil Corp. v. State Board of EqualizationLaw held unconstitutional
Cases on the same legal provision: Fourteenth Amendment (equal protection)
- Kotch v. Board of River Port Pilot Commissioners for the Port of New Orleans
- Fay v. New York
- Louisiana ex Rel. Francis v. Resweber
- Patton v. Mississippi
- Sipuel v. Board of Regents of the University of OklahomaLaw held unconstitutional
- Oyama v. CaliforniaLaw held unconstitutional
Same Term, same area (Economic Activity)
- Halliburton Oil Well Cementing Co. v. WalkerAltered precedent
- Champlin Refining Co. v. United States
- United States v. Howard P. Foley Co., Inc.
- Richfield Oil Corp. v. State Board of EqualizationLaw held unconstitutional
- American Power & Light Co. v. Securities & Exchange Commission
- Vanston Bondholders Protective Committee v. Green
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