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United Gas Pipe Line Co. v. Ideal Cement Co. et al.

The Court vacated a lower appellate court decision, holding that federal courts should abstain from ruling on the constitutionality of a state tax issue that state courts should determine.

369 U.S. 134 · No. 61 · 1961 term · Warren Court

Decided Mar 19, 1962 · argued Dec 13, 1961

Judicial power · Comity primarily removal cases, civil procedure

The voteMajorityDissent

6–26 in the majority, 2 in dissent

2 dissents (7–2)

Vacated. United Gas Pipe Line Co. won.

What this ruling means

Vacated: the Supreme Court set aside the decision of the U.S. Court of Appeals, Fifth Circuit, so it no longer has any effect.

United Gas Pipe Line Co. was the petitioner, the side that asked the Supreme Court to review the case. “Won” means the Court gave that side the result it asked for.

From the Supreme Court Database. A justice who agreed with the result but not the reasoning counts in the majority.

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Summary

The opening of the case’s Wikipedia article: what the case was about and what the Court held.

United Gas Pipe Line Co. v. Ideal Cement Co., 369 U.S. 134 (1962), is a United States Supreme Court case which vacated a lower appellate court decision, holding that federal courts should abstain from ruling on the constitutionality of a state tax issue that state courts should determine.

Read the full article on Wikipedia

Data notes

The text is Wikipedia’s (CC BY-SA 4.0), matched to the case by its citation, docket number or name and year, and is not checked against the opinion. The site keeps the article’s opening section, ending on its last full sentence. The one-sentence summary under the title is the Decisions list’s: Wikipedia’s own ruling sentence, or, tagged “AI-written”, one Claude wrote from this opening.

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How the justices voted

Each justice who took part, placed by their Martin–Quinn ideology score for the 1961 term. Filled: the 6 in the majority. Hollow: the 2 in dissent. Colour is the party of the president who appointed them.

More liberalMore conservativeMedianDouglasBlackWarrenBrennanStewartClarkFrankfurterHarlan

Majority(6)

Dissent(2)

Did not take part: Charles Whittaker.

Data notes

Each justice’s vote and what they wrote are from the justice-centered file of the Supreme Court Database. “Wrote a concurrence” means the justice sided with the majority and wrote separately; a justice who dissented in part is counted on the side they took overall. A justice who wrote nothing is listed as joining their side.

Positions are each justice’s Martin–Quinn score for the case’s term, the same scores as the Ideology page: negative is more liberal, positive more conservative. A score sums up a justice’s votes across the whole term, so it says where they usually sit, not why they voted as they did here. The median line is the Court’s median justice that term.

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The parties

Who brought the case to the Court, who answered it, and how it got there.

Petitioner
United Gas Pipe Line Co.Pipe line company
Respondent
Ideal Cement Co. et al.Buyer, purchaser
Reached the Court by
Appeal (the Court was required to hear it)
Data notes

The names are the two sides of the case’s title. The description under each is the Supreme Court Database’s category for that party, in its own wording. The petitioner is the side that asked the Supreme Court to review the decision below. “Why it was taken” appears only when the majority opinion says lower courts disagreed or were unsure about the question; reasons that would fit any case (“to resolve the question presented”, “an important question”) are left out.

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The law at issue

The law the Court was asked to apply, and the kind of power it used to decide.

Provision
28 U.S.C. § 1254
Kind of law
Infrequently litigated statutes
Decided by
Statutory construction
Data notes

The Supreme Court Database codes the main constitutional provision, statute or court rule each case turned on, and the basis of the decision: judicial review of a federal or state law, interpreting a statute, supervising the lower courts, and so on. A case can rest on more than one. “Overruled” counts only where the majority opinion says so.

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Timeline

What happened at the Court and how the case got there, newest first.

  1. Mar 19, 1962DecidedDecided · Decided 6–2: vacated. United Gas Pipe Line Co. won.
  2. Dec 13, 1961ArguedArgued · Oral argument before the Court.
  3. Not datedTaken upTaken up · Reached the Supreme Court on appeal, which the Court had to hear.
  4. Not datedCourt belowCourt below · Decided by the U.S. Court of Appeals, Fifth Circuit: reversed.
  5. Not datedBeganBegan · The case began in the Alabama Southern U.S. District Court.
Data notes

From the Supreme Court Database: the court the case began in, the court whose decision the Supreme Court reviewed and what that court did, how the case came to the Court, and the dates of argument and decision. The database does not date the steps in the lower courts. Court names are the database’s.

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Other decisions on the same issue

49 other argued cases since 1946 on comity primarily removal cases, civil procedure, newest first.

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  3. Dart Cherokee Basin Operating Co., LLC v. Owens574 U.S. 81Dec 15, 2014 · 574 U.S. 81Judicial power5–45–4 band

  4. Miss. ex rel. Hood v. Au Optronics Corp.571 U.S. 161Jan 14, 2014 · 571 U.S. 161Judicial power9–0Unanimous band

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  6. Mary Anna Rivet, et al. v. Regions Bank of Louisiana et al.522 U.S. 470Feb 24, 1998 · 522 U.S. 470Judicial power9–0Unanimous band
  7. Matsushita Electric Industrial Co., Ltd., et al. v. Lawrence Epstein, et al.516 U.S. 367Feb 27, 1996 · 516 U.S. 367Judicial power6–36–3 band
  8. William Daubert, et ux., etc., et al. v. Merrell Dow Pharmaceuticals, Inc.Landmark · Other509 U.S. 579Jun 28, 1993 · 509 U.S. 579Judicial power9–0Unanimous band
  9. R. Gordon Darby, et al. v. Henry G. Cisneros, Secretary of Housing and Urban Development, et al.509 U.S. 137Jun 21, 1993 · 509 U.S. 137Judicial power9–0Unanimous band

  10. William McNeil v. United States508 U.S. 106May 17, 1993 · 508 U.S. 106Judicial power9–0Unanimous band
  11. John J. McCarthy v. Larry Madigan, et al.503 U.S. 140Mar 4, 1992 · 503 U.S. 140Judicial power9–0Unanimous band
  12. Franchise Tax Board of California et al. v. Alcan Aluminium Ltd. et al.493 U.S. 331Jan 10, 1990 · 493 U.S. 331Judicial power9–0Unanimous band
  13. New Orleans Public Service, Inc. v. Council of the City of New Orleans et al.491 U.S. 350Jun 19, 1989 · 491 U.S. 350Judicial power9–0Unanimous band
  14. Coit Independence Joint Venture v. Federal Savings and Loan Insurance Corporation, As Receiver of Firstsouth, F. A.489 U.S. 561Mar 21, 1989 · 489 U.S. 561Judicial power9–0Unanimous band
  15. Deakins et al. v. Monaghan et al.484 U.S. 193Jan 12, 1988 · 484 U.S. 193Judicial power8–0Unanimous band
  16. Pennzoil Co. v. Texaco Inc.481 U.S. 1Apr 6, 1987 · 481 U.S. 1Judicial power9–0Unanimous band
  17. Iowa Mutual Insurance Co. v. Laplante et al.480 U.S. 9Feb 24, 1987 · 480 U.S. 9Judicial power8–18–1 band
  18. Parsons Steel, Inc., et al. v. First Alabama Bank et al.474 U.S. 518Jan 27, 1986 · 474 U.S. 518Judicial power9–0Unanimous band
  19. Marrese et al. v. American Academy of Orthopaedic Surgeons470 U.S. 373Mar 4, 1985 · 470 U.S. 373Judicial power7–0Unanimous band
  20. Arizona et al. v. San Carlos Apache Tribe of Arizona et al.463 U.S. 545Jul 1, 1983 · 463 U.S. 545Judicial power6–36–3 band
  21. California et al. v. Grace Brethren Church et al.457 U.S. 393Jun 18, 1982 · 457 U.S. 393Judicial power7–27–2 band
  22. Fair Assessment in Real Estate Association, Inc., et al. v. McNary et al.454 U.S. 100Dec 1, 1981 · 454 U.S. 100Judicial power5–45–4 band
  23. Rosewell, Treasurer of Cook County, Illinois, et al. v. Lasalle National Bank, Trustee450 U.S. 503Mar 24, 1981 · 450 U.S. 503Judicial power5–45–4 band
  24. County of Imperial, California, et al. v. Munoz et al.449 U.S. 54Dec 2, 1980 · 449 U.S. 54Judicial power6–36–3 band
  25. Moore et al. v. Sims et ux.442 U.S. 415Jun 11, 1979 · 442 U.S. 415Judicial power5–45–4 band
  26. Trainor, Director, Illinois Department of Public Aid, et al. v. Hernandez et ux.431 U.S. 434May 31, 1977 · 431 U.S. 434Judicial power5–45–4 band
  27. Tully et al. v. Griffin, Inc.429 U.S. 68Nov 9, 1976 · 429 U.S. 68Judicial power9–0Unanimous band
  28. Carey, Governor of New York, et al. v. Sugar et al.425 U.S. 73Mar 24, 1976 · 425 U.S. 73Judicial power9–0Unanimous band
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  30. Doran v. Salem Inn, Inc., et al.422 U.S. 922Jun 30, 1975 · 422 U.S. 922Judicial power9–0Unanimous band
  31. Lehman Brothers v. Schein et al.416 U.S. 386Apr 29, 1974 · 416 U.S. 386Judicial power9–0Unanimous band
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  33. Gibson et al. v. Berryhill et al.411 U.S. 564May 7, 1973 · 411 U.S. 564Judicial power9–0Unanimous band
  34. Grubbs, dba T. R. Grubbs Tire & Appliance v. General Electric Credit Corp.405 U.S. 699Apr 18, 1972 · 405 U.S. 699Judicial power9–0Unanimous band
  35. Askew, Governor of Florida, et al. v. Hargrave et al.401 U.S. 476Mar 8, 1971 · 401 U.S. 476Judicial power9–0Unanimous band
  36. Reetz, Commissioner of Fish and Game of Alaska, et al. v. Bozanich et al.397 U.S. 82Feb 25, 1970 · 397 U.S. 82Judicial power8–0Unanimous band
  37. Willingham, Warden, et al. v. Morgan395 U.S. 402Jun 9, 1969 · 395 U.S. 402Judicial power8–0Unanimous band
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  39. Best et al. v. Humboldt Placer Mining Co. et al.371 U.S. 334Jan 14, 1963 · 371 U.S. 334Judicial power9–0Unanimous band
  40. Metlakatla Indian Community, Annette Island Reserve, v. Egan, Governor of Alaska, et al.363 U.S. 555Jun 20, 1960 · 363 U.S. 555Judicial power6–36–3 band
  41. Martin, Successor to Lawler, Secretary of Highways of Pennsylvania, et al. v. Creasy et al.360 U.S. 219Jun 8, 1959 · 360 U.S. 219Judicial power8–18–1 band
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  44. Leiter Minerals, Inc., v. United States et al.352 U.S. 220Jan 14, 1957 · 352 U.S. 220Judicial power8–18–1 band
  45. Doud et al., Doing Business As Bondified Systems, et al. v. Hodge, Auditor of Public Accounts of Illinois, et al.350 U.S. 485Mar 26, 1956 · 350 U.S. 485Judicial power9–0Unanimous band

  46. Public Utilities Commission of California et al. v. United Air Lines, Inc. et al.346 U.S. 402Nov 30, 1953 · 346 U.S. 402Judicial power6–27–2 band
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  48. Alabama Public Service Commission et al. v. Southern Railway Co.341 U.S. 363May 21, 1951 · 341 U.S. 363Judicial power9–0Unanimous band
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Data notes

Every other orally argued case with a clear vote, from the 1946 term on, that the Supreme Court Database files under the same issue as this one. The database gives each case one issue from a list of about 270 (abortion, search and seizure of vehicles, the death penalty, and so on), whatever law it turned on.

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Official record

Read the full opinion on Justia, the argument audio on Oyez and Wikipedia. Case data from the Supreme Court Database, Version 2026 Release 01, through the 2025 term.