Abf Freight System, Inc. v. National Labor Relations Board
Decided January 24, 1994. John Paul Stevens delivered the opinion of the Court.
Docket 92-1550 · 510 U.S. 317 (1994) · Cited 138 times
Holding
Section 11503 does not limit the States’ discretion to exempt nonrailroad property, but not railroad property, from generally applicable ad valorem property taxes.
The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.
How the Justices voted
Decided 9–0.
Majority · 6
- John Paul Stevens · delivered the opinion of the Court
- Clarence Thomas
- David Hackett Souter
- Harry Andrew Blackmun
- Ruth Bader Ginsburg
- William Hubbs Rehnquist
Concurring · 3
- Anthony McLeod Kennedy · filed a concurring opinion
- Antonin Scalia · filed a concurring opinion
- Sandra Day O'Connor
“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.
Precedents cited
Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.
- St. Mary's Honor Center v. Hicks · 509 U.S. 502 (1993)
- Virginia Electric & Power Co. v. National Labor Relations Board · 319 U.S. 533 (1943)
- Chevron U. S. A. Inc. v. Natural Resources Defense Council, Inc. · 467 U.S. 837 (1984)
- Mooney v. Holohan · 294 U.S. 103 (1935)
- Phelps Dodge Corp. v. National Labor Relations Board · 313 U.S. 177 (1941)
- Dennis v. United States · 384 U.S. 855 (1966)
- Precision Instrument Manufacturing Co. v. Automotive Maintenance MacHinery Co. · 324 U.S. 806 (1945)
- United States v. Mandujano · 425 U.S. 564 (1976)
- Bryson v. United States · 396 U.S. 64 (1969)
- United States v. Knox · 396 U.S. 77 (1969)
- Kay v. United States · 303 U.S. 1 (1938)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Hoffman Plastic Compounds, Inc. v. National Labor Relations Board · 535 U.S. 137 (2002)
- United States v. Mead Corp. · 533 U.S. 218 (2001)
- National Labor Relations Board v. Town & Country Electric, Inc. · 516 U.S. 85 (1995)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
Explore from here
John Paul Stevens’s profile · All Supreme Court opinions · The Supreme Court
Source: Supreme Court of the United States, slip opinions (1994). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).