International Harvester Co. v. Evatt, Tax Commissioner

Decided January 6, 1947. Hugo Lafayette Black delivered the opinion of the Court.

Docket 75 · 329 U.S. 416 (1947) · Cited 126 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 9–0.

“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.

• Freeman v. Hewit · 329 U.S. 249 (1946)
• 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)
• McLeod v. J. E. Dilworth Co. · 322 U.S. 327 (1944)
• Northwest Airlines, Inc. v. Minnesota · 322 U.S. 292 (1944)
• J. D. Adams Manufacturing Co. v. Storen · 304 U.S. 307 (1938)
• UTAH POWER & LIGHT CO. v. PFOST, COMMISSIONER OF LAW ENFORCEMENT, Et Al. · 286 U.S. 165 (1932)
• Air-Way Electric Appliance Corp. v. Day · 266 U.S. 71 (1924)
• Wallace v. Hines · 253 U.S. 66 (1920)
• Ford Motor Co. v. Beauchamp · 308 U.S. 331 (1940)

Cited by

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

• Spector Motor Service, Inc. v. O'Connor · 340 U.S. 602 (1951)
• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• Norfolk & Western Railway Co. v. Missouri State Tax Commission · 390 U.S. 317 (1968)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Miller Brothers Co. v. Maryland · 347 U.S. 340 (1954)
• Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc. · 405 U.S. 707 (1972)
• Wheeling Steel Corp. v. Glander · 337 U.S. 562 (1949)
• Memphis Natural Gas Co. v. Stone · 335 U.S. 80 (1948)
• Capitol Greyhound Lines v. Brice · 339 U.S. 542 (1950)

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).