General Motors Corporation v. Roger W. Tracy, Tax Commissioner of Ohio

Decided February 18, 1997. David Hackett Souter delivered the opinion of the Court.

Docket 95-1232 · 519 U.S. 278 (1997) · Cited 447 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 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.

• Panhandle Eastern Pipe Line Co. v. Public Service Commission · 332 U.S. 507 (1947)
• Bacchus Imports, Ltd. v. Dias · 468 U.S. 263 (1984)
• Metropolitan Life Insurance v. Ward · 470 U.S. 869 (1985)
• Pike v. Bruce Church, Inc. · 397 U.S. 137 (1970)
• Arkansas Electric Cooperative Corp. v. Arkansas Public Service Commission · 461 U.S. 375 (1983)
• West v. Kansas Natural Gas Co. · 221 U.S. 229 (1911)
• City of Philadelphia v. New Jersey · 437 U.S. 617 (1978)
• Brown-Forman Distillers Corp. v. New York State Liquor Authority · 476 U.S. 573 (1986)
• Reeves, Inc. v. Stake · 447 U.S. 429 (1980)
• Kassel v. Consolidated Freightways Corp. of Del. · 450 U.S. 662 (1981)
• West Lynn Creamery, Inc. v. Healy · 512 U.S. 186 (1994)
• Fulton Corp. v. Faulkner · 516 U.S. 325 (1996)
• Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the Treasury · 490 U.S. 66 (1989)
• Illinois Natural Gas Co. v. Central Illinois Public Service Co. · 314 U.S. 498 (1942)
• Associated Industries of Mo. v. Lohman · 511 U.S. 641 (1994)
• Lujan v. Defenders of Wildlife · 504 U.S. 555 (1992)
• Hunt v. Washington State Apple Advertising Commission · 432 U.S. 333 (1977)
• Bush v. Lucas · 462 U.S. 367 (1983)
• Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore. · 511 U.S. 93 (1994)
• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• Huron Portland Cement Co. v. City of Detroit · 362 U.S. 440 (1960)
• Madden v. Kentucky Ex Rel. Commissioner · 309 U.S. 83 (1940)
• H. P. Hood & Sons, Inc. v. Du Mond · 336 U.S. 525 (1949)
• Southern Pacific Co. v. Arizona Ex Rel. Sullivan · 325 U.S. 761 (1945)
• Pennsylvania v. West Virginia · 262 U.S. 553 (1923)
• Schneidewind v. ANR Pipeline Co. · 485 U.S. 293 (1988)
• CTS Corp. v. Dynamics Corp. of America · 481 U.S. 69 (1987)
• Dean Milk Co. v. City of Madison · 340 U.S. 349 (1951)
• Wyoming v. Oklahoma · 502 U.S. 437 (1992)
• Oklahoma Tax Commission v. Jefferson Lines, Inc. · 514 U.S. 175 (1995)

Cited by

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

• United Haulers Ass'n v. Oneida-Herkimer Solid Waste Management Authority · 550 U.S. 330 (2007)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• National Pork Producers Council v. Ross · 598 U.S. 356 (2023)
• Department of Revenue of Kentucky v. Davis · 553 U.S. 328 (2008)
• Oneok, Inc. v. Learjet, Inc. · 575 U.S. 373 (2015)
• McBurney v. Young · 569 U.S. 221 (2013)
• Olmstead v. L.C. · 527 U.S. 581 (1999)
• FDA v. Alliance for Hippocratic Medicine · 602 U.S. 367 (2024)
• South Dakota v. Wayfair, Inc. · 585 U.S. 162 (2018)

Official text

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

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David Hackett Souter’s profile · All Supreme Court opinions · The Supreme Court

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).