Spector Motor Service, Inc. v. O'Connor, Tax Commissioner

Decided March 26, 1951. Harold Hitz Burton delivered the opinion of the Court.

Docket 132 · 340 U.S. 602 (1951) · Cited 338 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.

• Freeman v. Hewit · 329 U.S. 249 (1946)
• Memphis Natural Gas Co. v. Stone · 335 U.S. 80 (1948)
• International Harvester Co. v. Evatt · 329 U.S. 416 (1947)
• Brown v. Maryland · 25 U.S. 419 (1827)
• Spector Motor Service, Inc. v. McLaughlin · 323 U.S. 101 (1944)
• Wisconsin v. J. C. Penney Co. · 311 U.S. 435 (1941)
• Western Live Stock v. Bureau of Revenue · 303 U.S. 250 (1938)
• South Carolina State Highway Department v. Barnwell Bros. · 303 U.S. 177 (1938)
• Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell · 283 U.S. 123 (1931)
• Butler Bros. v. McColgan, Franchise Tax Commissioner · 315 U.S. 501 (1942)
• Underwood Typewriter Co. v. Chamberlain · 254 U.S. 113 (1920)
• McLeod v. J. E. Dilworth Co. · 322 U.S. 327 (1944)
• Norton Co. v. Department of Revenue of Ill. · 340 U.S. 534 (1951)
• Mayo v. United States · 319 U.S. 441 (1943)
• Terminal Taxicab Co. v. Kutz · 241 U.S. 252 (1916)
• American Life Insurance v. Stewart · 300 U.S. 203 (1937)
• Postal Telegraph Cable Co. v. Adams · 155 U.S. 688 (1895)
• Central Greyhound Lines, Inc. v. Mealey · 334 U.S. 653 (1948)
• Connecticut General Life Insurance v. Johnson · 303 U.S. 77 (1938)
• Interstate Busses Corp. v. Blodgett · 276 U.S. 245 (1928)
• Alpha Portland Cement Co. v. Massachusetts · 268 U.S. 203 (1925)
• Ford Motor Co. v. Beauchamp · 308 U.S. 331 (1940)
• Cudahy Packing Co. v. Minnesota · 246 U.S. 450 (1918)
• Capitol Greyhound Lines v. Brice · 339 U.S. 542 (1950)
• Ozark Pipe Line Corp. v. Monier · 266 U.S. 555 (1925)
• Aero Mayflower Transit Co. v. Board of Railroad Commissioners · 332 U.S. 495 (1947)

Cited by

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

• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• American Trucking Assns., Inc. v. Scheiner · 483 U.S. 266 (1987)
• Comptroller of Treasury of Md. v. Wynne · 575 U.S. 542 (2015)
• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc. · 405 U.S. 707 (1972)
• Department of Revenue v. Ass'n of Washington Stevedoring Companies · 435 U.S. 734 (1978)
• Payne v. Tennessee · 501 U.S. 808 (1991)
• Public Serv. Comm'n of Utah v. Wycoff Co. · 344 U.S. 237 (1952)
• Oklahoma Tax Commission v. Jefferson Lines, Inc. · 514 U.S. 175 (1995)
• Goldberg v. Sweet · 488 U.S. 252 (1989)
• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• Armco Inc. v. Hardesty · 467 U.S. 638 (1984)
• Eli Lilly & Co. v. Sav-On-Drugs, Inc. · 366 U.S. 276 (1961)
• Trinova Corp. v. Michigan Department of Treasury · 498 U.S. 358 (1991)

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).