InsideGov
Supreme Court · Decisions

Austin et al. v. New Hampshire et al.

420 U.S. 656 · No. 73-2060 · 1974 term · Burger Court

Decided Mar 19, 1975 · argued Jan 15, 1975

Economic activity · State or local government tax

Struck down a state law

Majority opinion: Thurgood Marshall

The voteMajorityDissent

7–17 in the majority, 1 in dissent

1 dissent (8–1)

Reversed. Austin et al. won.

What this ruling means

Reversed: the Supreme Court overturned the decision of the New Hampshire Supreme Court, and its own ruling ends the case.

Austin et al. 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.

Report a correction

Summary

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

Wikipedia has no article on this case, so there is no summary.

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.

Report a correction

How the justices voted

Each justice who took part, placed by their Martin–Quinn ideology score for the 1974 term. Filled: the 7 in the majority. Hollow: the 1 in dissent. Colour is the party of the president who appointed them.

More liberalMore conservativeMedianBrennanMarshallStewartWhiteBlackmunPowellBurgerRehnquist

Majority(7)

Dissent(1)

Did not take part: William Douglas.

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.

Report a correction

The parties

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

Petitioner
Austin et al.Nonresident
Respondent
New Hampshire et al.State (New Hampshire)
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.

Report a correction

The law at issue

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

Provision
Article IV, Section 2, Paragraph 1 (privileges and immunities clause)
Kind of law
Constitution
Decided by
Judicial review (state level)
Struck down
A state law, as unconstitutional
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.

Report a correction

Timeline

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

  1. Mar 19, 1975DecidedDecided · Decided 7–1: reversed. Austin et al. won.
  2. Jan 15, 1975ArguedArgued · 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 New Hampshire Supreme Court: affirmed.
  5. Not datedBeganBegan · The case began in the New Hampshire trial 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.

Report a correction

Other decisions on the same issue

157 other argued cases since 1946 on state or local government tax, newest first.

  1. North Carolina Department of Revenue v. the Kimberley Rice Kaestner 1992 Family Trust139 S. Ct. 2213Jun 21, 2019 · 139 S. Ct. 2213Economic activity9–0Unanimous band

  2. South Dakota v. Wayfair138 S. Ct. 2080Jun 21, 2018 · 138 S. Ct. 2080Economic activity5–45–4 band

  3. Comptroller of the Treasury v. Wynne575 U.S. 542May 18, 2015 · 575 U.S. 542Economic activity5–45–4 band

  4. Ala. Dep't of Revenue v. CSX Transp., Inc.575 U.S. 21Mar 4, 2015 · 575 U.S. 21Economic activity7–27–2 band

  5. Direct Mktg. Ass'n v. Brohl575 U.S. 1Mar 3, 2015 · 575 U.S. 1Economic activity9–0Unanimous band

  6. Christine Armour, et al., Petitioners v. City of Indianapolis, Indiana, et al.566 U.S. 673Jun 4, 2012 · 566 U.S. 673Economic activity6–36–3 band

  7. CSX Transportation, Inc., Petitioner v. Alabama Department of Revenue et al.562 U.S. 277Feb 22, 2011 · 562 U.S. 277Economic activity7–27–2 band

  8. Polar Tankers, Inc. v. City of Valdez, Alaska557 U.S. 1Jun 15, 2009 · 557 U.S. 1Economic activity7–27–2 band

  9. Department of Revenue of Kentucky, et al. v. George W. Davis, et Ux553 U.S. 328May 19, 2008 · 553 U.S. 328Economic activity7–27–2 band

  10. Meadwestvaco Corporation, Successor in Interest to the Mead Corporation v. Illinois Department of Revenue et al553 U.S. 16Apr 15, 2008 · 553 U.S. 16Economic activity9–0Unanimous band
  11. CSX Transportation, Inc. v. Georgia State Board of Equalization et al552 U.S. 9Dec 4, 2007 · 552 U.S. 9Economic activity9–0Unanimous band

  12. The Permanent Mission of India to the United Nations, et al. v. City of New York, New York551 U.S. 193Jun 14, 2007 · 551 U.S. 193Economic activity7–27–2 band

  13. Alicia G. Limtiaco, Attorney General of Guam v. Felix P. Camacho, Governor of Guam549 U.S. 483Mar 27, 2007 · 549 U.S. 483Economic activity5–45–4 band

  14. Director of Revenue of Missouri v. Cobank Acb, As Successor to the National Bank of Cooperatives531 U.S. 316Feb 20, 2001 · 531 U.S. 316Economic activity9–0Unanimous band

  15. Hunt-Wesson, Inc. v. Franchise Tax Board of California528 U.S. 458Feb 22, 2000 · 528 U.S. 458Economic activity9–0Unanimous band
  16. South Central Bell Telephone Company, et al. v. Alabama et al.526 U.S. 160Mar 23, 1999 · 526 U.S. 160Economic activity9–0Unanimous band
  17. Christopher H. Lunding, et ux. v. New York Tax Appeals Tribunal et al.522 U.S. 287Jan 21, 1998 · 522 U.S. 287Economic activity6–36–3 band
  18. Camps Newfound/Owatonna, Inc. v. Town of Harrison, Maine, et al.520 U.S. 564May 19, 1997 · 520 U.S. 564Economic activity5–45–4 band
  19. General Motors Corporation v. Roger W. Tracy, Tax Commissioner of Ohio519 U.S. 278Feb 18, 1997 · 519 U.S. 278Economic activity8–18–1 band
  20. Fulton Corporation v. Janice H. Faulkner, Secretary of Revenue of North Carolina516 U.S. 325Feb 21, 1996 · 516 U.S. 325Economic activity9–0Unanimous band
  21. Oklahoma Tax Commission v. Jefferson Lines, Inc.514 U.S. 175Apr 3, 1995 · 514 U.S. 175Economic activity7–27–2 band
  22. Charles J. Reich v. Marcus E. Collins, Revenue Commissioner of Georgia, et al.513 U.S. 106Dec 6, 1994 · 513 U.S. 106Economic activity9–0Unanimous band
  23. Barclays Bank PLC v. Franchise Tax Board of California512 U.S. 298Jun 20, 1994 · 512 U.S. 298Economic activity7–27–2 band
  24. Associated Industries of Missouri, et al. v. Janette M. Lohman, Director of Revenue of Missouri, et al.511 U.S. 641May 23, 1994 · 511 U.S. 641Economic activity9–0Unanimous band
  25. Oregon Waste Systems, Inc., et al. v. Department of Environmental Quality of the State of Oregon et al.511 U.S. 93Apr 4, 1994 · 511 U.S. 93Economic activity7–27–2 band
  26. Department of Revenue of Oregon v. Acf Industries, Inc., et al.510 U.S. 332Jan 24, 1994 · 510 U.S. 332Economic activity8–18–1 band
  27. Itel Containers International Corporation v. Joe Huddleston, Commissioner of Revenue of Tennessee507 U.S. 60Feb 23, 1993 · 507 U.S. 60Economic activity8–18–1 band
  28. Wisconsin Department of Revenue v. William Wrigley, Jr., Co.505 U.S. 214Jun 19, 1992 · 505 U.S. 214Economic activity6–36–3 band
  29. Kraft General Foods, Inc. v. Iowa Department of Revenue and Finance505 U.S. 71Jun 18, 1992 · 505 U.S. 71Economic activity7–27–2 band
  30. Stephanie Nordlinger v. Kenneth Hahn, in His Capacity As Tax Assessor for Los Angeles County, et al.505 U.S. 1Jun 18, 1992 · 505 U.S. 1Economic activity8–18–1 band

  31. Allied-Signal, Inc., As Successor-In-Interest to the Bendix Corporation v. Director, Division of Taxation504 U.S. 768Jun 15, 1992 · 504 U.S. 768Economic activity5–45–4 band

  32. Chemical Waste Management, Inc. v. Guy Hunt, Governor of Alabama et al.504 U.S. 334Jun 1, 1992 · 504 U.S. 334Economic activity8–18–1 band

  33. Quill Corporation v. North Dakota by and Through Its Tax Commissioner, Heidi Heitkamp504 U.S. 298May 26, 1992 · 504 U.S. 298Economic activity8–18–1 band

  34. Ford Motor Credit Company, Inc. v. Department of Revenue, State of Florida500 U.S. 172May 20, 1991 · 500 U.S. 172Economic activity4–45–4 band
  35. Trinova Corporation v. Michigan Department of Treasury498 U.S. 358Feb 19, 1991 · 498 U.S. 358Economic activity6–27–2 band
  36. American Trucking Associations, Inc., et al. v. Maurice Smith, Director, Arkansas Highway and Transportation Department, et al.496 U.S. 167Jun 4, 1990 · 496 U.S. 167Economic activity5–45–4 band

  37. McKesson Corporation v. Division of Alcoholic Beverages and Tobacco, Department of Business Regulation of Florida, et al.496 U.S. 18Jun 4, 1990 · 496 U.S. 18Economic activity9–0Unanimous band
  38. Amerada Hess Corp. et al. v. Director, Division of Taxation, New Jersey Department of the Treasury490 U.S. 66Apr 3, 1989 · 490 U.S. 66Economic activity8–0Unanimous band

  39. Allegheny Pittsburgh Coal Co. v. County Commission of Webster County, West Virginia488 U.S. 336Jan 18, 1989 · 488 U.S. 336Economic activity9–0Unanimous band
  40. Goldberg et al. v. Sweet, Director, Illinois Department of Revenue, et al.488 U.S. 252Jan 10, 1989 · 488 U.S. 252Economic activity9–0Unanimous band
  41. New Energy Company of Indiana v. Limbach, Tax Commissioner of Ohio, et al.486 U.S. 269May 31, 1988 · 486 U.S. 269Economic activity9–0Unanimous band
  42. D. H. Holmes Co., Ltd. v. McNamara, Secretary of Revenue and Taxation of Louisiana486 U.S. 24May 16, 1988 · 486 U.S. 24Economic activity9–0Unanimous band
  43. American Trucking Associations, Inc., et al. v. Scheiner, Secretary, Department of Revenue of Pennsylvania, et al.483 U.S. 266Jun 23, 1987 · 483 U.S. 266Economic activity5–45–4 band

  44. Tyler Pipe Industries, Inc. v. Washington State Department of Revenue483 U.S. 232Jun 23, 1987 · 483 U.S. 232Economic activity6–27–2 band
  45. Rockford Life Insurance Co. v. Illinois Department of Revenue et al.482 U.S. 182Jun 8, 1987 · 482 U.S. 182Economic activity9–0Unanimous band
  46. Burlington Northern Railroad Co. v. Oklahoma Tax Commission et al.481 U.S. 454Apr 28, 1987 · 481 U.S. 454Economic activity9–0Unanimous band
  47. Arkansas Writers' Project, Inc. v. Ragland, Commissioner of Revenue of Arkansas481 U.S. 221Apr 22, 1987 · 481 U.S. 221Economic activity7–27–2 band

  48. Western Air Lines, Inc., et al. v. Board of Equalization of the State of South Dakota et al.480 U.S. 123Feb 24, 1987 · 480 U.S. 123Economic activity9–0Unanimous band
  49. R. J. Reynolds Tobacco Co. v. Durham County, North Carolina, et al.479 U.S. 130Dec 9, 1986 · 479 U.S. 130Economic activity9–0Unanimous band
  50. Williams et al. v. Vermont et al.472 U.S. 14Jun 4, 1985 · 472 U.S. 14Economic activity5–36–3 band
  51. Kenneth Cory, Leo T. McCarthy and Jesse R. Huff v. Western Oil and Gas Association et al.471 U.S. 81Mar 27, 1985 · 471 U.S. 81Economic activity4–45–4 band
  52. Metropolitan Life Insurance Co. et al. v. Ward et al.470 U.S. 869Mar 26, 1985 · 470 U.S. 869Economic activity5–45–4 band

  53. First National Bank of Atlanta, As Successor in Interest to First National Bank of Cartersville, Georgia v. Bartow County Board of Tax Assessors et al.470 U.S. 583Mar 19, 1985 · 470 U.S. 583Economic activity9–0Unanimous band
  54. Bacchus Imports, Ltd., et al. v. Dias, Director of Taxation of Hawaii, et al.468 U.S. 263Jun 29, 1984 · 468 U.S. 263Economic activity5–36–3 band

  55. Armco Inc. v. Hardesty, Tax Commissioner of West Virginia467 U.S. 638Jun 12, 1984 · 467 U.S. 638Economic activity8–18–1 band
  56. Westinghouse Electric Corp. v. Tully et al.466 U.S. 388Apr 24, 1984 · 466 U.S. 388Economic activity9–0Unanimous band
  57. Limbach, Tax Commissioner of Ohio v. Hooven & Allison Co.466 U.S. 353Apr 18, 1984 · 466 U.S. 353Economic activity9–0Unanimous band
  58. American Bank & Trust Co. et al. v. Dallas County et al.463 U.S. 855Jul 5, 1983 · 463 U.S. 855Economic activity6–27–2 band
  59. Container Corporation of America v. Franchise Tax Board463 U.S. 159Jun 27, 1983 · 463 U.S. 159Economic activity5–36–3 band
  60. Exxon Corp. et al. v. Eagerton, Commissioner of Revenue of Alabama, et al.462 U.S. 176Jun 8, 1983 · 462 U.S. 176Economic activity9–0Unanimous band

  61. Washington et al. v. United States460 U.S. 536Mar 29, 1983 · 460 U.S. 536Economic activity5–45–4 band
  62. Memphis Bank & Trust Co. v. Garner, Shelby County Trustee, et al.459 U.S. 392Jan 24, 1983 · 459 U.S. 392Economic activity9–0Unanimous band
  63. Xerox Corp. v. County of Harris, Texas, et al.459 U.S. 145Dec 13, 1982 · 459 U.S. 145Economic activity8–18–1 band
  64. F. W. Woolworth Co. v. Taxation and Revenue Department of New Mexico458 U.S. 354Jun 29, 1982 · 458 U.S. 354Economic activity6–36–3 band
  65. ASARCO Inc. v. Idaho State Tax Commission458 U.S. 307Jun 29, 1982 · 458 U.S. 307Economic activity6–36–3 band

  66. United States v. New Mexico et al.455 U.S. 720Mar 24, 1982 · 455 U.S. 720Economic activity9–0Unanimous band
  67. Commonwealth Edison Co. et al. v. Montana et al.453 U.S. 609Jul 2, 1981 · 453 U.S. 609Economic activity6–36–3 band

  68. Maryland et al. v. Louisiana451 U.S. 725May 26, 1981 · 451 U.S. 725Economic activity7–18–1 band

  69. Western & Southern Life Insurance Co. v. State Board of Equalization of California451 U.S. 648May 26, 1981 · 451 U.S. 648Economic activity7–27–2 band
  70. Exxon Corp. v. Department of Revenue of Wisconsin447 U.S. 207Jun 10, 1980 · 447 U.S. 207Economic activity8–0Unanimous band
  71. Mobil Oil Corp. v. Commissioner of Taxes of Vermont445 U.S. 425Mar 19, 1980 · 445 U.S. 425Economic activity6–18–1 band
  72. Japan Line, Ltd., et al. v. County of Los Angeles et al.441 U.S. 434Apr 30, 1979 · 441 U.S. 434Economic activity8–18–1 band
  73. Arizona Public Service Co. et al. v. Snead, Director of Revenue Division, Taxation and Revenue Department of New Mexico, et al.441 U.S. 141Apr 18, 1979 · 441 U.S. 141Economic activity9–0Unanimous band
  74. Montana et al. v. United States440 U.S. 147Feb 22, 1979 · 440 U.S. 147Economic activity8–18–1 band

  75. Moorman Manufacturing Co. v. Bair, Director of Revenue of Iowa437 U.S. 267Jun 15, 1978 · 437 U.S. 267Economic activity6–36–3 band
  76. First Federal Savings & Loan Association of Boston et al. v. Tax Commission of Massachusetts et al.437 U.S. 255Jun 15, 1978 · 437 U.S. 255Economic activity8–18–1 band
  77. Department of Revenue of Washington v. Association of Washington Stevedoring Companies et al.435 U.S. 734Apr 26, 1978 · 435 U.S. 734Economic activity8–0Unanimous band
  78. National Geographic Society v. California Board of Equalization430 U.S. 551Apr 4, 1977 · 430 U.S. 551Economic activity7–0Unanimous band
  79. Complete Auto Transit, Inc. v. Brady, Chairman, Mississippi Tax Commission430 U.S. 274Mar 7, 1977 · 430 U.S. 274Economic activity9–0Unanimous band
  80. Boston Stock Exchange et al. v. State Tax Commission et al.429 U.S. 318Jan 12, 1977 · 429 U.S. 318Economic activity9–0Unanimous band
  81. Michelin Tire Corp. v. Wages, Tax Commissioner, et al.423 U.S. 276Jan 14, 1976 · 423 U.S. 276Economic activity8–0Unanimous band
  82. Gurley, dba Gurley Oil Co. v. Rhoden, Chairman, Tax Commission of Mississippi421 U.S. 200May 12, 1975 · 421 U.S. 200Economic activity8–0Unanimous band
  83. Colonial Pipeline Co. v. Traigle, Collector of Revenue of Louisiana421 U.S. 100Apr 28, 1975 · 421 U.S. 100Economic activity7–18–1 band
  84. Standard Pressed Steel Co. v. Department of Revenue of Washington419 U.S. 560Jan 22, 1975 · 419 U.S. 560Economic activity9–0Unanimous band
  85. City of Pittsburgh v. Alco Parking Corp. et al.417 U.S. 369Jun 10, 1974 · 417 U.S. 369Economic activity9–0Unanimous band
  86. Kosydar, Tax Commissioner of Ohio v. National Cash Register Co.417 U.S. 62May 20, 1974 · 417 U.S. 62Economic activity9–0Unanimous band
  87. United Air Lines, Inc. v. Mahin, Director of Department of Revenue, et al.410 U.S. 623Mar 5, 1973 · 410 U.S. 623Economic activity6–36–3 band
  88. Lehnhausen, Director, Department of Local Government Affairs of Illinois v. Lake Shore Auto Parts Co. et al.410 U.S. 356Feb 22, 1973 · 410 U.S. 356Economic activity9–0Unanimous band
  89. Heublein, Inc. v. South Carolina Tax Commission409 U.S. 275Dec 18, 1972 · 409 U.S. 275Economic activity8–0Unanimous band
  90. Evco, dba Evco Instructional Designs v. Jones, Commissioner of Bureau of Revenue of New Mexico, et al.409 U.S. 91Dec 4, 1972 · 409 U.S. 91Economic activity9–0Unanimous band
  91. Evansville-Vanderburgh Airport Authority District et al. v. Delta Airlines, Inc., et al.405 U.S. 707Apr 19, 1972 · 405 U.S. 707Economic activity7–18–1 band
  92. Dunbar-Stanley Studios, Inc. v. Alabama393 U.S. 537Feb 25, 1969 · 393 U.S. 537Economic activity9–0Unanimous band
  93. Whyy, Inc. v. Borough of Glassboro et al.393 U.S. 117Nov 12, 1968 · 393 U.S. 117Economic activity8–18–1 band
  94. Norfolk & Western Railway Co. et al. v. Missouri State Tax Commission et al.390 U.S. 317Mar 11, 1968 · 390 U.S. 317Economic activity8–18–1 band
  95. National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois386 U.S. 753May 8, 1967 · 386 U.S. 753Economic activity6–36–3 band
  96. General Motors Corp. v. District of Columbia380 U.S. 553Apr 27, 1965 · 380 U.S. 553Economic activity7–27–2 band
  97. American Oil Co. v. Neill et al.380 U.S. 451Apr 26, 1965 · 380 U.S. 451Economic activity8–18–1 band
  98. Reserve Life Insurance Co. v. Bowers, Tax Commissioner of Ohio.380 U.S. 258Mar 15, 1965 · 380 U.S. 258Economic activity7–18–1 band
  99. General Motors Corp. v. Washington et al.377 U.S. 436Jun 8, 1964 · 377 U.S. 436Economic activity5–45–4 band
  100. Halliburton Oil Well Cementing Co. v. Reily, Collector of Revenue of Louisiana373 U.S. 64May 13, 1963 · 373 U.S. 64Economic activity7–27–2 band
  101. State Tax Commission of Utah v. Pacific States Cast Iron Pipe Co.372 U.S. 605Apr 1, 1963 · 372 U.S. 605Economic activity9–0Unanimous band
  102. State Board of Insurance et al. v. Todd Shipyards Corp.370 U.S. 451Jun 25, 1962 · 370 U.S. 451Economic activity6–18–1 band
  103. Alaska v. Arctic Maid et al.366 U.S. 199May 1, 1961 · 366 U.S. 199Economic activity8–18–1 band

  104. Moses Lake Homes, Inc., et al. v. Grant County365 U.S. 744Apr 17, 1961 · 365 U.S. 744Economic activity9–0Unanimous band
  105. Laurens Federal Savings & Loan Assn. v. South Carolina Tax Commission et al.365 U.S. 517Mar 20, 1961 · 365 U.S. 517Economic activity9–0Unanimous band
  106. Thomas v. Virginia364 U.S. 443Nov 21, 1960 · 364 U.S. 443Economic activity8–18–1 band
  107. Scripto, Inc., v. Carson, Sheriff, et al.362 U.S. 207Mar 21, 1960 · 362 U.S. 207Economic activity8–18–1 band
  108. Youngstown Sheet & Tube Co. v. Bowers, Tax Commissioner of Ohio358 U.S. 534Feb 24, 1959 · 358 U.S. 534Economic activity6–27–2 band
  109. Allied Stores of Ohio, Inc., v. Bowers, Tax Commissioner of Ohio358 U.S. 522Feb 24, 1959 · 358 U.S. 522Economic activity8–0Unanimous band

  110. Railway Express Agency, Inc., v. Virginia358 U.S. 434Feb 24, 1959 · 358 U.S. 434Economic activity7–27–2 band
  111. Northwestern States Portland Cement Co. v. Minnesota358 U.S. 450Feb 24, 1959 · 358 U.S. 450Economic activity6–36–3 band
  112. Territory of Alaska v. American Can Co. et al.358 U.S. 224Jan 12, 1959 · 358 U.S. 224Economic activity7–0Unanimous band
  113. City of Detroit et al. v. Murray Corporation of America et al.355 U.S. 489Mar 3, 1958 · 355 U.S. 489Economic activity5–45–4 band
  114. United States v. Township of Muskegon et al.355 U.S. 484Mar 3, 1958 · 355 U.S. 484Economic activity7–27–2 band
  115. United States et al. v. City of Detroit355 U.S. 466Mar 3, 1958 · 355 U.S. 466Economic activity7–27–2 band
  116. West Point Wholesale Grocery Co. v. City of Opelika, Alabama354 U.S. 390Jun 17, 1957 · 354 U.S. 390Economic activity8–18–1 band
  117. Offutt Housing Co. v. County of Sarpy et al.351 U.S. 253May 28, 1956 · 351 U.S. 253Economic activity5–45–4 band
  118. International Harvester Credit Corp. et al. v. Goodrich et al., Constituting the State Tax Commission of New York350 U.S. 537Apr 9, 1956 · 350 U.S. 537Economic activity6–27–2 band
  119. Werner Machine Co., Inc. v. Director of Division of Taxation, Department of the Treasury, of New Jersey350 U.S. 492Mar 26, 1956 · 350 U.S. 492Economic activity9–0Unanimous band
  120. Society for Savings in the City of Cleveland v. Bowers, Tax Commissioner of Ohio349 U.S. 143May 16, 1955 · 349 U.S. 143Economic activity8–0Unanimous band
  121. Indiana Department of State Revenue, Gross Income Tax Division, v. Nebeker.348 U.S. 933Feb 7, 1955 · 348 U.S. 933Economic activity6–27–2 band
  122. Braniff Airways, Inc. v. Nebraska State Board of Equalization and Assessment et al.347 U.S. 590Jun 1, 1954 · 347 U.S. 590Economic activity7–27–2 band
  123. Railway Express Agency, Inc. v. Virginia347 U.S. 359Apr 5, 1954 · 347 U.S. 359Economic activity5–45–4 band
  124. Miller Brothers Co. v. Maryland347 U.S. 340Apr 5, 1954 · 347 U.S. 340Economic activity5–45–4 band

  125. Walters et al. v. City of St. Louis et al.347 U.S. 231Mar 15, 1954 · 347 U.S. 231Economic activity9–0Unanimous band
  126. General Electric Co. et al. v. Washington.347 U.S. 909Feb 8, 1954 · 347 U.S. 909Economic activity9–0Unanimous band
  127. Michigan-Wisconsin Pipe Line Co. v. Calvert, Comptroller of Public Accounts, et al.347 U.S. 157Feb 8, 1954 · 347 U.S. 157Economic activity9–0Unanimous band
  128. Kern-Limerick, Inc. et al. v. Scurlock, Commissioner of Revenues for Arkansas347 U.S. 110Feb 8, 1954 · 347 U.S. 110Economic activity6–36–3 band
  129. Dameron v. Brodhead, Manager of Revenue & Ex-Officio Treasurer of the City & County of Denver345 U.S. 322Apr 6, 1953 · 345 U.S. 322Economic activity7–27–2 band
  130. Bode et al. v. Barrett, Secretary of State, et al.344 U.S. 583Feb 9, 1953 · 344 U.S. 583Economic activity6–27–2 band
  131. City of Chicago v. Willett Company344 U.S. 574Feb 9, 1953 · 344 U.S. 574Economic activity8–18–1 band
  132. Mullaney, Commissioner of Taxation of the Territory of Alaska, v. Anderson et al.342 U.S. 415Mar 3, 1952 · 342 U.S. 415Economic activity6–36–3 band
  133. Memphis Steam Laundry Cleaner, Inc. v. Stone, Chairman, State Tax Commission342 U.S. 389Mar 3, 1952 · 342 U.S. 389Economic activity8–18–1 band
  134. Standard Oil Co. v. Peck, Tax Commissioner, et al.342 U.S. 382Feb 4, 1952 · 342 U.S. 382Economic activity7–27–2 band
  135. Carson, Commissioner of Finance & Taxation, v. Roane-Anderson Company et al.342 U.S. 232Jan 7, 1952 · 342 U.S. 232Economic activity8–0Unanimous band
  136. Spector Motor Service, Inc. v. O'Connor, Tax Commissioner340 U.S. 602Mar 26, 1951 · 340 U.S. 602Economic activity6–36–3 band
  137. Norton Company v. Department of Revenue of Illinois340 U.S. 534Feb 26, 1951 · 340 U.S. 534Economic activity5–45–4 band
  138. Western Maryland Railway Co. v. Rogan et al., Constituting the State Tax Commission of Maryland340 U.S. 520Feb 26, 1951 · 340 U.S. 520Economic activity6–27–2 band
  139. Canton Railroad Co. v. Rogan et al., Constituting the State Tax Commission of Maryland340 U.S. 511Feb 26, 1951 · 340 U.S. 511Economic activity6–27–2 band
  140. Capitol Greyhound Lines et al. v. Brice, Commissioner of Motor Vehicles339 U.S. 542May 15, 1950 · 339 U.S. 542Economic activity6–27–2 band
  141. Treichler, Executor, v. Wisconsin338 U.S. 251Nov 7, 1949 · 338 U.S. 251Economic activity7–18–1 band
  142. Interstate Oil Pipe Line Co. v. Stone, Chairman State Tax Commission337 U.S. 662Jun 20, 1949 · 337 U.S. 662Economic activity5–45–4 band
  143. Wheeling Steel Corp. v. Glander, Tax Commissioner of Ohio337 U.S. 562Jun 20, 1949 · 337 U.S. 562Economic activity7–27–2 band

  144. Joy Oil Co., Ltd. v. State Tax Commission337 U.S. 286Jun 13, 1949 · 337 U.S. 286Economic activity6–36–3 band
  145. Empresa Siderurgica, S. A., et al. v. County of Merced et al.337 U.S. 154May 31, 1949 · 337 U.S. 154Economic activity8–18–1 band
  146. Ott, Commissioner of Public Finance, et al. v. Mississippi Valley Barge Line Co. et al.336 U.S. 169Feb 7, 1949 · 336 U.S. 169Economic activity8–18–1 band
  147. Memphis Natural Gas Co. v. Stone, Chairman, State Tax Commission335 U.S. 80Jun 21, 1948 · 335 U.S. 80Economic activity5–45–4 band
  148. West v. Oklahoma Tax Commission334 U.S. 717Jun 14, 1948 · 334 U.S. 717Economic activity6–36–3 band
  149. Central Greyhound Lines, Inc. v. Mealey et al.334 U.S. 653Jun 14, 1948 · 334 U.S. 653Economic activity6–36–3 band
  150. Aero Mayflower Transit Co. v. Board of Railroad Commissioners of Montana et al.332 U.S. 495Dec 8, 1947 · 332 U.S. 495Economic activity9–0Unanimous band
  151. Atlantic Coast Line Railroad Co. v. Phillips, State Revenue Commissioner332 U.S. 168Jun 23, 1947 · 332 U.S. 168Economic activity9–0Unanimous band
  152. Greenough et al., Trustees, v. Tax Assessors of Newport et al.331 U.S. 486Jun 9, 1947 · 331 U.S. 486Economic activity5–45–4 band
  153. Independent Warehouses, Inc. et al. v. Scheele, Recorder of the Township of Saddle River, et al.331 U.S. 70Apr 14, 1947 · 331 U.S. 70Economic activity7–27–2 band
  154. Joseph, Comptroller, et al. v. Carter & Weekes Stevedoring Co.330 U.S. 422Mar 10, 1947 · 330 U.S. 422Economic activity5–45–4 band
  155. International Harvester Co. v. Evatt, Tax Commissioner329 U.S. 416Jan 6, 1947 · 329 U.S. 416Economic activity9–0Unanimous band
  156. Freeman, Trustee, v. Hewit, Director of Gross Income Tax Division329 U.S. 249Dec 16, 1946 · 329 U.S. 249Economic activity6–36–3 band
  157. Richfield Oil Corp. v. State Board of Equalization329 U.S. 69Nov 25, 1946 · 329 U.S. 69Economic activity7–18–1 band
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.

Report a correction

Official record

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