Kern-Limerick, Inc. et al. v. Scurlock, Commissioner of Revenues for Arkansas

Decided February 8, 1954. Stanley Forman Reed delivered the opinion of the Court.

Docket 115 · 347 U.S. 110 (1954) · Cited 210 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.

• Alabama v. King & Boozer · 314 U.S. 1 (1941)
• James v. Dravo Contracting Co. · 302 U.S. 134 (1937)
• Gillespie v. Oklahoma · 257 U.S. 501 (1922)
• Graves v. New York Ex Rel. O'Keefe · 306 U.S. 466 (1939)
• United States v. County of Allegheny · 322 U.S. 174 (1944)
• Mayo v. United States · 319 U.S. 441 (1943)
• Oklahoma Tax Commission v. Texas Co. · 336 U.S. 342 (1949)
• Larson v. Domestic and Foreign Commerce Corp. · 337 U.S. 682 (1949)
• Muschany v. United States · 324 U.S. 49 (1945)
• Standard Oil Co. of Cal. v. Johnson · 316 U.S. 481 (1942)
• S. R. A., Inc. v. Minnesota · 327 U.S. 558 (1946)
• Richfield Oil Corp. v. State Board of Equalization · 329 U.S. 69 (1946)
• West Virginia Ex Rel. Dyer v. Sims · 341 U.S. 22 (1951)
• Pittman v. Home Owners' Loan Corp. · 308 U.S. 21 (1939)
• National Metropolitan Bank v. United States · 323 U.S. 454 (1945)
• Curry v. United States · 314 U.S. 14 (1941)
• Union Pacific Railroad v. Public Service Commission · 248 U.S. 67 (1918)

Cited by

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

• City of Detroit v. Murray Corp. of America · 355 U.S. 489 (1958)
• United States v. New Mexico · 455 U.S. 720 (1982)
• United States v. Tax Comm'n of Miss. · 421 U.S. 599 (1975)
• Trump v. Vance · 591 U.S. 786 (2020)
• United States v. County of Fresno · 429 U.S. 452 (1977)
• United States v. Boyd · 378 U.S. 39 (1964)
• Offutt Housing Co. v. County of Sarpy · 351 U.S. 253 (1956)
• Napue v. Illinois · 360 U.S. 264 (1959)
• Goodyear Atomic Corp. v. Miller · 486 U.S. 174 (1988)
• Hancock v. Train · 426 U.S. 167 (1976)
• South Carolina v. Regan · 465 U.S. 367 (1984)
• First Agricultural National Bank of Berkshire County v. State Tax Commission · 392 U.S. 339 (1968)
• Gurley v. Rhoden · 421 U.S. 200 (1975)

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).