In Harvester Co. v. Evatt (1946) 329 U.S. 416, the court upheld an Ohio franchise tax based upon a formula which included the sales proceeds of goods manufactured in Ohio, no matter where the goods had been sold and delivered. The court stated its standard of judicial review as follows (at pp. 422-423): " Unless a palpably disproportionate result comes from an apportionment, a result which makes it patent that the tax is levied upon interstate commerce rather than upon an intrastate privilege, this Court has not been willing to nullify honest state efforts to make apportionments . . . . A state's tax law is not to be nullified merely because the result is achieved through a formula which includes consideration of interstate and out-of-state transactions in their relation to the intrastate privilege."