Standard Pressed Steel Co. v. Department of Revenue of Washington

Decided January 22, 1975. William Orville Douglas delivered the opinion of the Court.

Docket 73-1697 · 419 U.S. 560 (1975) · Cited 158 times

Holding

Washington's business and occupation tax on appellant is constitutional.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

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.

• General Motors Corp. v. Washington · 377 U.S. 436 (1964)
• Gwin, White & Prince, Inc. v. Henneford · 305 U.S. 434 (1939)
• Wisconsin v. J. C. Penney Co. · 311 U.S. 435 (1941)
• Robbins v. Shelby County Taxing District · 120 U.S. 489 (1887)
• McLeod v. J. E. Dilworth Co. · 322 U.S. 327 (1944)
• 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.

• Tyler Pipe Industries, Inc. v. Washington State Department of Revenue · 483 U.S. 232 (1987)
• National Geographic Society v. California Board of Equalization · 430 U.S. 551 (1977)
• Comptroller of Treasury of Md. v. Wynne · 575 U.S. 542 (2015)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Complete Auto Transit, Inc. v. Brady · 430 U.S. 274 (1977)
• Quill Corp. v. North Dakota Ex Rel. Heitkamp · 504 U.S. 298 (1992)
• Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
• Commonwealth Edison Co. v. Montana · 453 U.S. 609 (1981)
• Armco Inc. v. Hardesty · 467 U.S. 638 (1984)
• 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: Supreme Court of the United States, slip opinions (1975). 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).