Oklahoma Tax Commission v. Jefferson Lines, Inc.

Decided April 3, 1995. David Hackett Souter delivered the opinion of the Court.

Docket 93-1677 · 514 U.S. 175 (1995) · Cited 415 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 7–2.

“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.

• Goldberg v. Sweet · 488 U.S. 252 (1989)
• Western Live Stock v. Bureau of Revenue · 303 U.S. 250 (1938)
• Central Greyhound Lines, Inc. v. Mealey · 334 U.S. 653 (1948)
• American Trucking Assns., Inc. v. Scheiner · 483 U.S. 266 (1987)
• McGoldrick v. Berwind-White Coal Mining Co. · 309 U.S. 33 (1940)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• D. H. Holmes Co., Ltd. v. McNamara · 486 U.S. 24 (1988)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Container Corp. of America v. Franchise Tax Board · 463 U.S. 159 (1983)
• Wardair Canada Inc. v. Florida Department of Revenue · 477 U.S. 1 (1986)
• Henneford v. Silas Mason Co. · 300 U.S. 577 (1937)
• Boston Stock Exchange v. State Tax Commission · 429 U.S. 318 (1977)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• Freeman v. Hewit · 329 U.S. 249 (1946)
• McLeod v. J. E. Dilworth Co. · 322 U.S. 327 (1944)
• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue · 483 U.S. 232 (1987)
• Gwin, White & Prince, Inc. v. Henneford · 305 U.S. 434 (1939)
• Halliburton Oil Well Cementing Co. v. Reily · 373 U.S. 64 (1963)
• Gibbons v. Ogden · 22 U.S. 1 (1824)
• Maryland v. Louisiana · 451 U.S. 725 (1981)
• Brown v. Maryland · 25 U.S. 419 (1827)
• Hughes v. Oklahoma · 441 U.S. 322 (1979)
• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• Robbins v. Shelby County Taxing District · 120 U.S. 489 (1887)
• H. P. Hood & Sons, Inc. v. Du Mond · 336 U.S. 525 (1949)
• Spector Motor Service, Inc. v. O'Connor · 340 U.S. 602 (1951)
• Leloup v. Port of Mobile · 127 U.S. 640 (1888)
• J. D. Adams Manufacturing Co. v. Storen · 304 U.S. 307 (1938)
• Norton Co. v. Department of Revenue of Ill. · 340 U.S. 534 (1951)

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)
• 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)
• Fulton Corp. v. Faulkner · 516 U.S. 325 (1996)
• American Trucking Associations, Inc. v. Michigan Public Service Commission · 545 U.S. 429 (2005)
• National Pork Producers Council v. Ross · 598 U.S. 356 (2023)
• General Motors Corp. v. Tracy · 519 U.S. 278 (1997)
• South Dakota v. Wayfair, Inc. · 585 U.S. 162 (2018)

Official text

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

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David Hackett Souter’s profile · All Supreme Court opinions · The Supreme Court

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).