Lehnhausen v. Lake Shore Auto Parts Co.

410 U.S. 356 · Decided February 22, 1973 · Supreme Court of the United States

At a glance

Lehnhausen v. Lake Shore Auto Parts Co. was decided on February 22, 1973 unanimously (9–0). The Court reversed the lower court's decision. Justice William O. Douglas wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB codes this decision as formally altering one or more of the Court's own precedents.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Lehnhausen, Director, Department of Local Government Affairs of Illinois v. Lake Shore Auto Parts Co. et al.

SCDB identifiers: case 1972-056, docket 1972-056-01.

Related decisions

Other cases on “State or local government tax”

• United Air Lines, Inc. v. Mahin
  410 U.S. 623Decided March 5, 19736–3Harry A. Blackmun
• Heublein, Inc. v. South Carolina Tax Commission
  409 U.S. 275Decided December 18, 19728–0Thurgood Marshall
• Evco v. JonesLaw held unconstitutional
  409 U.S. 91Decided December 4, 19729–0Per curiam
• Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.
  405 U.S. 707Decided April 19, 19727–1William J. Brennan Jr.
• Kosydar v. National Cash Register Co.
  417 U.S. 62Decided May 20, 19749–0Potter Stewart
• City of Pittsburgh v. Alco Parking Corp.
  417 U.S. 369Decided June 10, 19749–0Byron R. White

See all

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

• McGinnis v. Royster
  410 U.S. 263Decided February 21, 19737–2Lewis F. Powell Jr.
• Mahan v. HowellLaw held unconstitutional
  410 U.S. 315Decided February 21, 19735–3William H. Rehnquist
• Marston v. Lewis
  410 U.S. 679Decided March 19, 19736–3Per curiam
• Burns v. Fortson
  410 U.S. 686Decided March 19, 19736–3Per curiam
• Salyer Land Co. v. Tulare Lake Basin Water Storage District
  410 U.S. 719Decided March 20, 19736–3William H. Rehnquist
• Associated Enterprises, Inc. v. Toltec Watershed Improvement District
  410 U.S. 743Decided March 20, 19736–3Per curiam

Same Term, same area (Economic Activity)

• Gottschalk v. Benson
  409 U.S. 63Decided November 20, 19726–0William O. Douglas
• Evco v. JonesLaw held unconstitutional
  409 U.S. 91Decided December 4, 19729–0Per curiam
• Union Oil Co. of California v. the San Jacinto
  409 U.S. 140Decided December 5, 19726–3William H. Rehnquist
• Executive Jet Aviation, Inc. v. City of Cleveland
  409 U.S. 249Decided December 18, 19729–0Potter Stewart
• Heublein, Inc. v. South Carolina Tax Commission
  409 U.S. 275Decided December 18, 19728–0Thurgood Marshall
• Ricci v. Chicago Mercantile Exchange
  409 U.S. 289Decided January 9, 19735–4Byron R. White

See all

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