Kosydar v. National Cash Register Company

RESPONDENT:National Cash Register Company
LOCATION:City of Shaker Heights

DOCKET NO.: 73-629
DECIDED BY: Burger Court (1972-1975)
LOWER COURT: Ohio Supreme Court

CITATION: 417 US 62 (1974)
ARGUED: Mar 19, 1974
DECIDED: May 20, 1974

Dwight C. Pettay, Jr. – for petitioner
Roger F. Day – for respondent

Facts of the case


Media for Kosydar v. National Cash Register Company

Audio Transcription for Oral Argument – March 19, 1974 in Kosydar v. National Cash Register Company

Audio Transcription for Opinion Announcement – May 20, 1974 in Kosydar v. National Cash Register Company

Potter Stewart:

And finally the last opinion and judgment that I am authorized to announce this morning is in the case of Robert J. Kosydar who is the tax commissioner of Ohio, petitioner in this case, against the National Cash Register Company, respondent number 73-629, a case which is here on writ of certiorari to the Supreme Court of Ohio.

In this case, the Supreme Court of Ohio held by a divided vote that the Import-Export Clause of the Constitution that is Article 1, Section 10, Clause 2, prevented the state from assessing an ad valorem property tax upon goods specially manufactured by the respondent company for shipment to customers overseas, but temporarily resting in the respondent’s warehouse in Dayton, Ohio.

Since the goods have not yet actually entered into the stream of international commerce, we hold, upon the reasoning and the authority of our prior decisions, that Ohio was constitutionally free to impose a tax upon the goods in question.

Accordingly we reverse the judgment of the Ohio Supreme Court.

Warren E. Burger:

Thank you Mr. Justice Stewart.