Armco Inc. v. Hardesty, Tax Commissioner of West Virginia

Decided June 12, 1984. Lewis Franklin Powell Jr. delivered the opinion of the Court.

Docket 83-297 · 467 U.S. 638 (1984) · Cited 247 times

Holding

The wholesale gross receipts tax unconstitutionally discriminates against interstate commerce.

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 8–1.

“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.

• Boston Stock Exchange v. State Tax Commission · 429 U.S. 318 (1977)
• Maryland v. Louisiana · 451 U.S. 725 (1981)
• Container Corp. of America v. Franchise Tax Board · 463 U.S. 159 (1983)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Freeman v. Hewit · 329 U.S. 249 (1946)
• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• Halliburton Oil Well Cementing Co. v. Reily · 373 U.S. 64 (1963)
• Caban v. Mohammed · 441 U.S. 380 (1979)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• Spector Motor Service, Inc. v. O'Connor · 340 U.S. 602 (1951)
• Department of Revenue v. Ass'n of Washington Stevedoring Companies · 435 U.S. 734 (1978)
• Standard Pressed Steel Co. v. Department of Revenue of Wash. · 419 U.S. 560 (1975)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue · 483 U.S. 232 (1987)
• Comptroller of Treasury of Md. v. Wynne · 575 U.S. 542 (2015)
• American Trucking Assns., Inc. v. Scheiner · 483 U.S. 266 (1987)
• Fulton Corp. v. Faulkner · 516 U.S. 325 (1996)
• Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore. · 511 U.S. 93 (1994)
• Goldberg v. Sweet · 488 U.S. 252 (1989)
• Associated Industries of Mo. v. Lohman · 511 U.S. 641 (1994)
• Arkansas Writers' Project, Inc. v. Ragland · 481 U.S. 221 (1987)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• American Trucking Assns., Inc. v. Smith · 496 U.S. 167 (1990)
• Metropolitan Life Insurance v. Ward · 470 U.S. 869 (1985)
• Department of Revenue of Ore. v. ACF Industries, Inc. · 510 U.S. 332 (1994)
• Chemical Waste Management, Inc. v. Hunt · 504 U.S. 334 (1992)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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Source: Supreme Court of the United States, slip opinions (1984). 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).