PETITIONER:
New Energy Company of Indiana
RESPONDENT:
Limbach
LOCATION:
United States District Court for the Eastern District of Michigan
DOCKET NO.: 87-654
DECIDED BY: Rehnquist Court (1988-1990)
LOWER COURT:
CITATION: 486 US 269 (1988)
ARGUED: Mar 29, 1988
DECIDED: May 31, 1988
New Energy Company of Indiana v. Limbach
Facts of the case
An Indiana law gave a tax credit against the Ohio motor vehicle fuel sales tax for each gallon of ethanol sold by fuel dealers, provided that the ethanol was produced in Ohio or in a state that grants similar tax advantages as the Ohio scheme.
Question
Did the law discriminate against interstate commerce and violate the Commerce Clause?
