Michelin Tire Corp. v. Wages, Tax Commissioner, et al.

Decided January 14, 1976. William Joseph Brennan Jr. delivered the opinion of the Court.

Docket 74-1396 · 423 U.S. 276 (1976) · Cited 188 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 8–0.

“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.

• Brown v. Maryland · 25 U.S. 419 (1827)
• Low v. Austin · 80 U.S. 29 (1872)
• Thurlow v. Massachusetts · 46 U.S. 504 (1847)
• Cook v. Pennsylvania · 97 U.S. 566 (1878)
• Hooven & Allison Co. v. Evatt · 324 U.S. 652 (1945)

Cited by

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

• Department of Revenue v. Ass'n of Washington Stevedoring Companies · 435 U.S. 734 (1978)
• United States v. International Business MacHines Corp. · 517 U.S. 843 (1996)
• R. J. Reynolds Tobacco Co. v. Durham County · 479 U.S. 130 (1986)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• Franchise Tax Bd. of Cal. v. Hyatt · 587 U.S. 230 (2019)
• Washington v. Confederated Tribes of the Colville Indian Reservation · 447 U.S. 134 (1980)
• Japan Line, Ltd. v. County of Los Angeles · 441 U.S. 434 (1979)
• Barclays Bank PLC v. Franchise Tax Bd. of Cal. · 512 U.S. 298 (1994)
• Payne v. Tennessee · 501 U.S. 808 (1991)
• Welch v. Texas Department of Highways & Public Transportation · 483 U.S. 468 (1987)
• Container Corp. of America v. Franchise Tax Board · 463 U.S. 159 (1983)
• Webster v. Reproductive Health Services · 492 U.S. 490 (1989)
• Wardair Canada Inc. v. Florida Department of Revenue · 477 U.S. 1 (1986)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• South-Central Timber Development, Inc. v. Wunnicke · 467 U.S. 82 (1984)
• Arkansas Electric Cooperative Corp. v. Arkansas Public Service Commission · 461 U.S. 375 (1983)
• United States v. New Mexico · 455 U.S. 720 (1982)
• Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NM · 458 U.S. 832 (1982)
• Polar Tankers, Inc. v. City of Valdez, Alaska · 557 U.S. 1 (2009)

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).