Kevin Albright v. Roger Oliver, Etc., et al.

Decided January 24, 1994. William Hubbs Rehnquist delivered the opinion of the Court.

Docket 92-833 · 510 U.S. 266 (1994) · Cited 7,028 times

Holding

Section 11503 does not limit the States’ discretion to exempt nonrailroad property, but not railroad property, from generally applicable ad valorem property taxes.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

“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.

• Parratt v. Taylor · 451 U.S. 527 (1981)
• Graham v. Connor · 490 U.S. 386 (1989)
• In Re WINSHIP · 397 U.S. 358 (1970)
• Gerstein v. Pugh · 420 U.S. 103 (1975)
• Collins v. City of Harker Heights · 503 U.S. 115 (1992)
• Adamson v. California · 332 U.S. 46 (1947)
• Daniels v. Williams · 474 U.S. 327 (1986)
• Paul v. Davis · 424 U.S. 693 (1976)
• Mapp v. Ohio · 367 U.S. 643 (1961)
• Zinermon v. Burch · 494 U.S. 113 (1990)
• Ingraham v. Wright · 430 U.S. 651 (1977)
• Monroe v. Pape · 365 U.S. 167 (1961)
• Mooney v. Holohan · 294 U.S. 103 (1935)
• Hudson v. Palmer · 468 U.S. 517 (1984)
• United States v. Agurs · 427 U.S. 97 (1976)
• Whitley v. Albers · 475 U.S. 312 (1986)
• Wolf v. Colorado · 338 U.S. 25 (1949)
• Jackson v. Virginia · 443 U.S. 307 (1979)
• Brady v. Maryland · 373 U.S. 83 (1963)
• Giglio v. United States · 405 U.S. 150 (1972)
• Stovall v. Denno · 388 U.S. 293 (1967)
• Baker v. McCollan · 443 U.S. 137 (1979)
• Napue v. Illinois · 360 U.S. 264 (1959)
• Wilson v. Garcia · 471 U.S. 261 (1985)
• Benton v. Maryland · 395 U.S. 784 (1969)
• Duncan v. Louisiana · 391 U.S. 145 (1968)
• United States v. Calandra · 414 U.S. 338 (1974)
• Meyer v. Nebraska · 262 U.S. 390 (1923)
• Moore v. City of East Cleveland · 431 U.S. 494 (1977)
• Costello v. United States · 350 U.S. 359 (1956)

Cited by

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

• Manuel v. City of Joliet · 580 U.S. 357 (2017)
• Thompson v. Clark · 596 U.S. 36 (2022)
• County of Sacramento v. Lewis · 523 U.S. 833 (1998)
• Kingsley v. Hendrickson · 576 U.S. 389 (2015)
• McDonough v. Smith · 588 U.S. 109 (2019)
• Chiaverini v. City of Napoleon · 602 U.S. 556 (2024)
• Rehberg v. Paulk · 566 U.S. 356 (2012)
• McDonald v. City of Chicago · 561 U.S. 742 (2010)
• Hartman v. Moore · 547 U.S. 250 (2006)
• National Federation of Independent Business v. Sebelius · 567 U.S. 519 (2012)
• Chavez v. Martinez · 538 U.S. 760 (2003)
• City of Monterey v. Del Monte Dunes at Monterey, Ltd. · 526 U.S. 687 (1999)

Official text

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

Explore from here

William Hubbs Rehnquist’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1994). 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).