Westinghouse Electric Corp. v. Tully et al.

Decided April 24, 1984. Harry Andrew Blackmun delivered the opinion of the Court.

Docket 81-2394 · 466 U.S. 388 (1984) · Cited 134 times

Holding

The manner in which New York allows corporations a tax credit on the accumulated income of their subsidiary DISCs discriminates against export shipping from other States, in violation of the Commerce Clause.

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.

• Boston Stock Exchange v. State Tax Commission · 429 U.S. 318 (1977)
• Maryland v. Louisiana · 451 U.S. 725 (1981)
• Pike v. Bruce Church, Inc. · 397 U.S. 137 (1970)
• Northwestern States Portland Cement Co. v. Minnesota · 358 U.S. 450 (1959)
• Toomer v. Witsell · 334 U.S. 385 (1948)
• Container Corp. of America v. Franchise Tax Board · 463 U.S. 159 (1983)
• Dean Milk Co. v. City of Madison · 340 U.S. 349 (1951)
• Freeman v. Hewit · 329 U.S. 249 (1946)
• Hans Rees' Sons, Inc. v. North Carolina Ex Rel. Maxwell · 283 U.S. 123 (1931)
• Underwood Typewriter Co. v. Chamberlain · 254 U.S. 113 (1920)
• McLeod v. J. E. Dilworth Co. · 322 U.S. 327 (1944)
• Nippert v. City of Richmond · 327 U.S. 416 (1946)
• Halliburton Oil Well Cementing Co. v. Reily · 373 U.S. 64 (1963)
• Great Atlantic & Pacific Tea Co. v. Cottrell · 424 U.S. 366 (1976)
• Bass, Ratcliff & Gretton, Ltd. v. State Tax Commission · 266 U.S. 271 (1924)
• Guy v. Baltimore · 100 U.S. 434 (1880)

Cited by

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

• Amerada Hess Corp. v. Director, Division of Taxation, New Jersey Department of the Treasury · 490 U.S. 66 (1989)
• American Trucking Assns., Inc. v. Scheiner · 483 U.S. 266 (1987)
• Oregon Waste Systems, Inc. v. Department of Environmental Quality of Ore. · 511 U.S. 93 (1994)
• Wyoming v. Oklahoma · 502 U.S. 437 (1992)
• Camps Newfound/Owatonna, Inc. v. Town of Harrison · 520 U.S. 564 (1997)
• West Lynn Creamery, Inc. v. Healy · 512 U.S. 186 (1994)
• Chemical Waste Management, Inc. v. Hunt · 504 U.S. 334 (1992)
• Trinova Corp. v. Michigan Department of Treasury · 498 U.S. 358 (1991)
• Kraft General Foods, Inc. v. Iowa Department of Revenue & Finance · 505 U.S. 71 (1992)

Official text

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

Explore from here

Harry Andrew Blackmun’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1984). 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).