| Litigants: | Allied Stores of Ohio, Inc. v. Bowers |
| Decidedate: | February 24 |
| Decideyear: | 1959 |
| Fullname: | Allied Stores of Ohio, Inc. v. Bowers |
| Usvol: | 358 |
| Uspage: | 522 |
| Holding: | Exempting non-residents from a state tax on storing property in warehouses was constitutional. |
| Majority: | Whittaker |
| Concurrence: | Brennan |
| Joinconcurrence: | Harlan |
Allied Stores of Ohio, Inc. v. Bowers, 358 U.S. 522 (1959), was a United States Supreme Court case in which the Court held that exempting non-residents from a state tax on storing property in warehouses was constitutional. According to the Court, the state was allowed to attract out-of-state business, and the exemption was a rational means for that end.[1]