F. W. Woolworth Co. v. Taxation and Revenue Department of New Mexico
Decided June 29, 1982. Lewis Franklin Powell Jr. delivered the opinion of the Court.
Docket 80-1745 · 458 U.S. 354 (1982) · Cited 147 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.
Majority · 5
- Lewis Franklin Powell Jr. · delivered the opinion of the Court
- Byron Raymond White
- John Paul Stevens
- Thurgood Marshall
- William Joseph Brennan Jr.
Concurring · 1
- Warren Earl Burger · filed a concurring opinion
Dissenting · 3
- Harry Andrew Blackmun
- Sandra Day O'Connor · filed a dissenting opinion
- William Hubbs Rehnquist
“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.
- Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
- Exxon Corp. v. Department of Revenue of Wis. · 447 U.S. 207 (1980)
- Butler Bros. v. McColgan, Franchise Tax Commissioner · 315 U.S. 501 (1942)
- Bass, Ratcliff & Gretton, Ltd. v. State Tax Commission · 266 U.S. 271 (1924)
- Norfolk & Western Railway Co. v. Missouri State Tax Commission · 390 U.S. 317 (1968)
- Wisconsin v. J. C. Penney Co. · 311 U.S. 435 (1941)
- Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
- Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell · 283 U.S. 123 (1931)
- Underwood Typewriter Co. v. Chamberlain · 254 U.S. 113 (1920)
- United States Steel Corp. v. Multistate Tax Commission · 434 U.S. 452 (1978)
- Wallace v. Hines · 253 U.S. 66 (1920)
- Ott v. Mississippi Valley Barge Line Co. · 336 U.S. 169 (1949)
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)
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).