Moorman Manufacturing Co. v. Bair, Director of Revenue of Iowa

Decided June 15, 1978. John Paul Stevens delivered the opinion of the Court.

Docket 77-454 · 437 U.S. 267 (1978) · Cited 361 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.

• Underwood Typewriter Co. v. Chamberlain · 254 U.S. 113 (1920)
• Bibb v. Navajo Freight Lines, Inc. · 359 U.S. 520 (1959)
• Boston Stock Exchange v. State Tax Commission · 429 U.S. 318 (1977)
• Bass, Ratcliff & Gretton, Ltd. v. State Tax Commission · 266 U.S. 271 (1924)
• Baldwin v. G. A. F. Seelig, Inc. · 294 U.S. 511 (1935)
• Southern Pacific Co. v. Arizona Ex Rel. Sullivan · 325 U.S. 761 (1945)
• Raymond Motor Transportation, Inc. v. Rice · 434 U.S. 429 (1978)
• Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell · 283 U.S. 123 (1931)
• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• Ford Motor Co. v. Beauchamp · 308 U.S. 331 (1940)
• Pike v. Bruce Church, Inc. · 397 U.S. 137 (1970)
• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• Western Live Stock v. Bureau of Revenue · 303 U.S. 250 (1938)
• Hughes v. Alexandria Scrap Corp. · 426 U.S. 794 (1976)
• Nippert v. City of Richmond · 327 U.S. 416 (1946)
• Norfolk & Western Railway Co. v. Missouri State Tax Commission · 390 U.S. 317 (1968)
• Standard Pressed Steel Co. v. Department of Revenue of Wash. · 419 U.S. 560 (1975)
• Hunt v. Washington State Apple Advertising Commission · 432 U.S. 333 (1977)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Allied Stores of Ohio, Inc. v. Bowers · 358 U.S. 522 (1959)
• Robbins v. Shelby County Taxing District · 120 U.S. 489 (1887)
• H. P. Hood & Sons, Inc. v. Du Mond · 336 U.S. 525 (1949)
• National Bellas Hess, Inc. v. Department of Revenue · 386 U.S. 753 (1967)
• Northwest Airlines, Inc. v. Minnesota · 322 U.S. 292 (1944)
• J. D. Adams Manufacturing Co. v. Storen · 304 U.S. 307 (1938)
• Hall v. DeCuir · 95 U.S. 485 (1878)
• Gwin, White & Prince, Inc. v. Henneford · 305 U.S. 434 (1939)
• Halliburton Oil Well Cementing Co. v. Reily · 373 U.S. 64 (1963)
• United States Glue Co. v. Town of Oak Creek · 247 U.S. 321 (1918)
• Morgan v. Virginia · 328 U.S. 373 (1946)

Cited by

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

• Comptroller of Treasury of Md. v. Wynne · 575 U.S. 542 (2015)
• Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
• Exxon Corp. v. Department of Revenue of Wis. · 447 U.S. 207 (1980)
• Container Corp. of America v. Franchise Tax Board · 463 U.S. 159 (1983)
• Japan Line, Ltd. v. County of Los Angeles · 441 U.S. 434 (1979)
• Oklahoma Tax Commission v. Jefferson Lines, Inc. · 514 U.S. 175 (1995)
• Trinova Corp. v. Michigan Department of Treasury · 498 U.S. 358 (1991)
• Goldberg v. Sweet · 488 U.S. 252 (1989)
• ASARCO Inc. v. Idaho State Tax Commission · 458 U.S. 307 (1982)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue · 483 U.S. 232 (1987)
• Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the Treasury · 490 U.S. 66 (1989)
• Shell Oil Co. v. Iowa Department of Revenue · 488 U.S. 19 (1988)
• Federal Communications Commission v. Pacifica Foundation · 438 U.S. 726 (1978)
• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue · 460 U.S. 575 (1983)
• Cory v. White · 457 U.S. 85 (1982)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• Allied-Signal, Inc. Ex Rel. Bendix Corp. v. Director, Division of Taxation · 504 U.S. 768 (1992)
• FW Woolworth Co. v. Taxation and Revenue Dept. of NM · 458 U.S. 354 (1982)
• Barclays Bank PLC v. Franchise Tax Bd. of Cal. · 512 U.S. 298 (1994)
• National Pork Producers Council v. Ross · 598 U.S. 356 (2023)

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).