Society for Savings in the City of Cleveland v. Bowers
349 U.S. 143 · Decided May 16, 1955 · Supreme Court of the United States
At a glance
Society for Savings in the City of Cleveland v. Bowers was decided on May 16, 1955 unanimously (8–0). The Court reversed the lower court's decision. Justice John M. Harlan II wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.
Read the opinion
Case details
- Citations
- 349 U.S. 143 · 75 S. Ct. 607 · 99 L. Ed. 2d 950 · 1955 U.S. LEXIS 1403
- Docket number
- 204
- Decided
- May 16, 1955
- Argued
- March 28, 1955
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- John M. Harlan II
- Opinion assigned by
- Earl Warren
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article VI, Section 2 (supremacy clause)
- Type of law
- Constitution
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | Wrote an opinion |
Did not participate: Harold H. Burton.
Full case caption
Society for Savings in the City of Cleveland v. Bowers, Tax Commissioner of Ohio
SCDB identifiers: case 1954-077, docket 1954-077-01.
Related decisions
Other cases on “State or local government tax”
- Indiana Department of State Revenue v. Nebeker.Law held unconstitutional
- Werner Machine Co., Inc. v. Director of Division of Taxation
- International Harvester Credit Corp. v. Goodrich
- Braniff Airways, Inc. v. Nebraska State Board of Equalization and Assessment
- Offutt Housing Co. v. County of Sarpy
- Miller Brothers Co. v. MarylandLaw held unconstitutional
Cases on the same legal provision: Article VI, Section 2 (supremacy clause)
- Franklin National Bank of Franklin Square v. New York
- Esso Standard Oil Co. v. Evans
- Public Utilities Commission of California v. United StatesLaw held unconstitutional
- City of Chicago v. AtchisonLaw held unconstitutional
- Rogers v. Calumet National Bank of Hammond
- Regents of the University System of Georgia v. Carroll
Same Term, same area (Economic Activity)
- McAllister v. United States
- Watson et Ux. v. Employers Liability Assurance Corporation, Ltd.
- Moore v. Mead's Fine Bread Co.
- Cox v. Roth
- United States v. Shubert
- United States v. International Boxing Club of New York, Inc.
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