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Under an Alabama law, all out-of-state life insurance companies doing business are assessed a 3% tax on gross premiums earned and a 4% tax on non-life insurance profits. In contrast, all Alabama insurance companies are assessed a 1% tax no matter the insurance type. The state asserted that the tax served two purposes: to 'encourage foreign business to form new insurance companies in Alabama and to encourage capital investment by foreign insurance companies in Alabama.' However, the foreign insurance companies maintained that the law violated the Equal Protection Clause of the Fourteenth Amendment. An Administrative Court upheld the statute. The Appeals Court affirmed. The Alabama State Supreme Court denied review. The U.S. Supreme Court reversed.

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