United States Steel Corp. et al. v. Multistate Tax Commission et al.

Decided February 21, 1978. Lewis Franklin Powell Jr. delivered the opinion of the Court.

Docket 76-635 · 434 U.S. 452 (1978) · Cited 140 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.

• Virginia v. Tennessee · 148 U.S. 503 (1893)
• New York v. O'NEILL · 359 U.S. 1 (1959)
• Green v. Biddle · 21 U.S. 1 (1823)
• Southern Pacific Co. v. Arizona Ex Rel. Sullivan · 325 U.S. 761 (1945)
• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• Underwood Typewriter Co. v. Chamberlain · 254 U.S. 113 (1920)
• Bass, Ratcliff & Gretton, Ltd. v. State Tax Commission · 266 U.S. 271 (1924)
• West Virginia Ex Rel. Dyer v. Sims · 341 U.S. 22 (1951)
• Barron Ex Rel. Tiernan v. Mayor of Baltimore · 32 U.S. 243 (1833)
• Austin v. New Hampshire · 420 U.S. 656 (1975)

Cited by

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

• Cuyler v. Adams · 449 U.S. 433 (1981)
• ASARCO Inc. v. Idaho State Tax Commission · 458 U.S. 307 (1982)
• Mobil Oil Corp. v. Commissioner of Taxes of Vt. · 445 U.S. 425 (1980)
• Hess v. Port Authority Trans-Hudson Corporation · 513 U.S. 30 (1994)
• Western & Southern Life Ins. Co. v. State Bd. of Equalization of Cal. · 451 U.S. 648 (1981)
• United States v. Rahimi · 602 U.S. 680 (2024)
• Moorman Manufacturing Co. v. Bair · 437 U.S. 267 (1978)
• Northeast Bancorp, Inc. v. Board of Governors of the Federal Reserve System · 472 U.S. 159 (1985)
• FW Woolworth Co. v. Taxation and Revenue Dept. of NM · 458 U.S. 354 (1982)

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).