Editing Wheeling Steel Corp. v. Glander (section)

==Background==
Wheeling Steel Corp., incorporated in Delaware was authorized to do business in Ohio, and maintained four of its eight manufacturing plants in Ohio. Wheeling's general offices were/are in Wheeling, West Virginia and had sales offices in twelve other states, including Ohio. All accounts were billed and collected from the corporation's main office in Wheeling, West Virginia.

National Distillers Products Corporation was incorporated in Virginia and maintained its principal place of business in New York. National Distillers was admitted to do business in Ohio and maintained both a distillery and a warehouse in Ohio, as well as maintaining distilleries and warehouses in six other states. National Distillers operated its payroll through the local offices and conducted all other fiscal affairs from its office in New York. National Distillers did not maintain a sales office in Ohio; orders from Ohio were forwarded to the office in New York for approval.

Both appellants paid all taxes required to do business in Ohio, all taxes on real and personal property in Ohio, and all franchise taxes. Additionally, Wheeling paid ''ad valorem'' taxes to West Virginia on all accounts receivable, including on those accounts receivable taxed by Ohio, pursuant to ''[[Wheeling Steel Corp. v. Fox]]'', 298 US 193. National Distillers' accounts receivable were taxed by neither Virginia nor New York.

The Ohio Tax Commissioner assessed ''ad valorem'' taxes on accounts receivable derived from shipments originating from Ohio manufacturing plants belonging to Wheeling Steel Corporation and National Distillers Products Corporation on the grounds that such accounts "result from the sale of property from a stock of goods maintained within the state."<ref>{{ussc|name=Wheeling Steel Corp. v. Glander|volume=337|page=562|pin=566|year=1949}}.</ref> The Board of Tax Appeals affirmed both assessments.

Both appellants appealed the Tax Board's decision. The Supreme Court of Ohio affirmed the tax in both cases,<ref>150 Ohio St. 229, 80 N.E.2d 863</ref> which were then brought before the Supreme Court of the United States.