Asarco Inc. v. Idaho State Tax Commission

Decided June 29, 1982. Lewis Franklin Powell Jr. delivered the opinion of the Court.

Docket 80-2015 · 458 U.S. 307 (1982) · Cited 213 times

We don’t yet publish a summary of this opinion — read the official text below for the Court’s holding and reasoning.

How the Justices voted

Decided 6–3.

“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.

• Exxon Corp. v. Department of Revenue of Wis. · 447 U.S. 207 (1980)
• Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
• United States Steel Corp. v. Multistate Tax Commission · 434 U.S. 452 (1978)
• Wisconsin v. J. C. Penney Co. · 311 U.S. 435 (1941)
• Butler Bros. v. McColgan, Franchise Tax Commissioner · 315 U.S. 501 (1942)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Underwood Typewriter Co. v. Chamberlain · 254 U.S. 113 (1920)
• Bass, Ratcliff & Gretton, Ltd. v. State Tax Commission · 266 U.S. 271 (1924)
• Wheeling Steel Corp. v. Fox · 298 U.S. 193 (1936)
• Wallace v. Hines · 253 U.S. 66 (1920)
• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell · 283 U.S. 123 (1931)
• Northwest Airlines, Inc. v. Minnesota · 322 U.S. 292 (1944)
• Connecticut General Life Insurance v. Johnson · 303 U.S. 77 (1938)
• Insurance Corp. of Ireland v. Compagnie Des Bauxites De Guinee · 456 U.S. 694 (1982)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Lewis v. BT Investment Managers, Inc. · 447 U.S. 27 (1980)
• In Re Rahrer · 140 U.S. 545 (1891)
• Farmers Loan & Trust Co. v. Minnesota · 280 U.S. 204 (1930)
• National Bellas Hess, Inc. v. Department of Revenue · 386 U.S. 753 (1967)
• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• State of Penn. v. THE WHEELING &C. BRIDGE CO. · 54 U.S. 518 (1852)
• Norfolk & Western Railway Co. v. Missouri State Tax Commission · 390 U.S. 317 (1968)
• Fargo v. Hart · 193 U.S. 490 (1904)
• Compañia General De Tabacos De Filipinas v. Collector of Internal Revenue · 275 U.S. 87 (1927)
• Ford Motor Co. v. Beauchamp · 308 U.S. 331 (1940)

Cited by

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

• Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of Taxation · 504 U.S. 768 (1992)
• Container Corp. of America v. Franchise Tax Board · 463 U.S. 159 (1983)
• Barclays Bank PLC v. Franchise Tax Bd. of Cal. · 512 U.S. 298 (1994)
• Trinova Corp. v. Michigan Department of Treasury · 498 U.S. 358 (1991)

Official text

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

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Source: the U.S. Reports via govinfo.gov; authoring Justice and vote lineup from the Supreme Court Database (Washington University). 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).