United States v. New Mexico et al.

Decided March 24, 1982. Harry Andrew Blackmun delivered the opinion of the Court.

Docket 80-702 · 455 U.S. 720 (1982) · Cited 272 times

Holding

The contractors, as independent taxable entities, are not protected by the Constitution's guarantee of federal supremacy, and hence are subject to the state taxes in question.

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.

• United States v. Boyd · 378 U.S. 39 (1964)
• James v. Dravo Contracting Co. · 302 U.S. 134 (1937)
• City of Detroit v. Murray Corp. of America · 355 U.S. 489 (1958)
• Kern-Limerick, Inc. v. Scurlock · 347 U.S. 110 (1954)
• Alabama v. King & Boozer · 314 U.S. 1 (1941)
• United States v. Township of Muskegon · 355 U.S. 484 (1958)
• Graves v. New York Ex Rel. O'Keefe · 306 U.S. 466 (1939)
• United States v. City of Detroit · 355 U.S. 466 (1958)
• Panhandle Oil Co. v. Mississippi Ex Rel. Knox · 277 U.S. 218 (1928)
• United States v. County of Fresno · 429 U.S. 452 (1977)
• Department of Employment v. United States · 385 U.S. 355 (1966)
• First Agricultural National Bank of Berkshire County v. State Tax Commission · 392 U.S. 339 (1968)
• Dobbins v. Commissioners of Erie County · 41 U.S. 435 (1842)
• Metcalf & Eddy v. Mitchell · 269 U.S. 514 (1926)
• United States v. County of Allegheny · 322 U.S. 174 (1944)
• Standard Oil Co. of Cal. v. Johnson · 316 U.S. 481 (1942)
• Willcutts v. Bunn · 282 U.S. 216 (1931)
• Railroad Co. v. Peniston · 85 U.S. 5 (1873)
• Gillespie v. Oklahoma · 257 U.S. 501 (1922)
• Massachusetts v. United States · 435 U.S. 444 (1978)
• Mayo v. United States · 319 U.S. 441 (1943)
• Michelin Tire Corp. v. Wages · 423 U.S. 276 (1976)
• Curry v. United States · 314 U.S. 14 (1941)

Cited by

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

• Ramah Navajo School Bd., Inc. v. Bureau of Revenue of NM · 458 U.S. 832 (1982)
• Jefferson County v. Acker · 527 U.S. 423 (1999)
• North Dakota v. United States · 495 U.S. 423 (1990)
• Minneapolis Star & Tribune Co. v. Minnesota Commissioner of Revenue · 460 U.S. 575 (1983)
• South Carolina v. Regan · 465 U.S. 367 (1984)
• South Carolina v. Baker · 485 U.S. 505 (1988)
• Boyle v. United Technologies Corp. · 487 U.S. 500 (1988)
• Memphis Bank & Trust Co. v. Garner · 459 U.S. 392 (1983)

Official text

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

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Source: Supreme Court of the United States, slip opinions (1982). 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).