National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois

Decided May 8, 1967. Potter Stewart delivered the opinion of the Court.

Docket 241 · 386 U.S. 753 (1967) · Cited 313 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.

• Scripto, Inc. v. Carson · 362 U.S. 207 (1960)
• Miller Brothers Co. v. Maryland · 347 U.S. 340 (1954)
• Nelson v. Sears, Roebuck & Co. · 312 U.S. 359 (1941)
• Wisconsin v. J. C. Penney Co. · 311 U.S. 435 (1941)
• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• Freeman v. Hewit · 329 U.S. 249 (1946)
• Central Greyhound Lines, Inc. v. Mealey · 334 U.S. 653 (1948)
• General Trading Co. v. State Tax Commission of Iowa · 322 U.S. 335 (1944)
• Felt & Tarrant Manufacturing Co. v. Gallagher · 306 U.S. 62 (1939)

Cited by

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

• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• South Dakota v. Wayfair, Inc. · 585 U.S. 162 (2018)
• Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
• National Geographic Society v. California Board of Equalization · 430 U.S. 551 (1977)
• Hemi Group, LLC v. City of New York · 559 U.S. 1 (2010)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Goldberg v. Sweet · 488 U.S. 252 (1989)
• Exxon Corp. v. Department of Revenue of Wis. · 447 U.S. 207 (1980)
• Jimmy Swaggart Ministries v. Board of Equalization of California · 493 U.S. 378 (1990)
• ASARCO Inc. v. Idaho State Tax Commission · 458 U.S. 307 (1982)
• D. H. Holmes Co., Ltd. v. McNamara · 486 U.S. 24 (1988)
• United States v. Tax Comm'n of Miss. · 421 U.S. 599 (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).