Buckeye Inst. v. Kilgore  ·  2021-11-30  ·  Ohio Court of Appeals  ·  pin 311 U.S. at 435

"[T]he test of whether a tax law violates the due process clause is whether it bears some fiscal relation to the protections, opportunities, and benefits given by the state, or, in other words, whether the state has given anything for which it can ask a return."

Hunt Corp. v. Department of State Revenue  ·  1999-04-20  ·  Indiana Tax Court  ·  3 pin-cites  ·  pin 311 L. Ed. at 246

“We must be on guard against imprisoning the taxing power of the states within formulas that are not compelled by the Con-stitution_”