New Energy Company of Indiana v. Limbach, Tax Commissioner of Ohio, et al.

Decided May 31, 1988. Antonin Scalia delivered the opinion of the Court.

Docket 87-654 · 486 U.S. 269 (1988) · Cited 585 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 9–0.

“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.

• Great Atlantic & Pacific Tea Co. v. Cottrell · 424 U.S. 366 (1976)
• Hughes v. Oklahoma · 441 U.S. 322 (1979)
• Hughes v. Alexandria Scrap Corp. · 426 U.S. 794 (1976)
• Bacchus Imports, Ltd. v. Dias · 468 U.S. 263 (1984)
• Baldwin v. G. A. F. Seelig, Inc. · 294 U.S. 511 (1935)
• Sporhase v. Nebraska Ex Rel. Douglas · 458 U.S. 941 (1982)
• Maine v. Taylor · 477 U.S. 131 (1986)
• H. P. Hood & Sons, Inc. v. Du Mond · 336 U.S. 525 (1949)
• Dean Milk Co. v. City of Madison · 340 U.S. 349 (1951)
• Hunt v. Washington State Apple Advertising Commission · 432 U.S. 333 (1977)
• Pike v. Bruce Church, Inc. · 397 U.S. 137 (1970)
• City of Philadelphia v. New Jersey · 437 U.S. 617 (1978)
• Lewis v. BT Investment Managers, Inc. · 447 U.S. 27 (1980)
• Reeves, Inc. v. Stake · 447 U.S. 429 (1980)
• Kane v. New Jersey · 242 U.S. 160 (1916)
• Guy v. Baltimore · 100 U.S. 434 (1880)

Cited by

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

• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• Department of Revenue of Kentucky v. Davis · 553 U.S. 328 (2008)
• West Lynn Creamery, Inc. v. Healy · 512 U.S. 186 (1994)
• United Haulers Ass'n v. Oneida-Herkimer Solid Waste Management Authority · 550 U.S. 330 (2007)
• C & a Carbone, Inc. v. Town of Clarkstown · 511 U.S. 383 (1994)
• Associated Industries of Mo. v. Lohman · 511 U.S. 641 (1994)
• Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore. · 511 U.S. 93 (1994)
• Healy v. Beer Institute · 491 U.S. 324 (1989)
• McBurney v. Young · 569 U.S. 221 (2013)
• Chemical Waste Management, Inc. v. Hunt · 504 U.S. 334 (1992)
• Tennessee Wine and Spirits Retailers Assn. v. Thomas · 588 U.S. 504 (2019)
• Granholm v. Heald · 544 U.S. 460 (2005)
• National Pork Producers Council v. Ross · 598 U.S. 356 (2023)
• Wyoming v. Oklahoma · 502 U.S. 437 (1992)
• Roberts v. Sea-Land Services, Inc. · 566 U.S. 93 (2012)
• Fulton Corp. v. Faulkner · 516 U.S. 325 (1996)
• Fort Gratiot Sanitary Landfill, Inc. v. Michigan Department of Natural Resources · 504 U.S. 353 (1992)
• Kraft General Foods, Inc. v. Iowa Department of Revenue & Finance · 505 U.S. 71 (1992)
• Mallory v. Norfolk Southern R. Co · 600 U.S. 122 (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).