Case Name: Union Pacific Railroad Co. v. Heckers, Executive Director, Department of Revenue
Court: Supreme Court of the United States
Jurisdiction: United States
Decision Date: 1973-10-09
Citations: 414 U.S. 806
Docket Number: No. 73-249
Parties: Union Pacific Railroad Co. v. Heckers, Executive Director, Department of Revenue.
Judges: 
Reporter: United States Reports
Volume: 414
Pages: 806–806

Head Matter:
No. 73-249.
Union Pacific Railroad Co. v. Heckers, Executive Director, Department of Revenue.

Opinion:
Appeal from Sup. Ct. Colo, dismissed for want of substantial federal question. Mr. Justice Douglas concurs, being of the view that a corporation is not a "person" within the meaning of the Equal Protection Clause of the Fourteenth Amendment. Wheeling Steel Corp. v. Glander, 337 U. S. 562, 576 (Douglas, J., dissenting).