American Bank & Trust Co. v. Dallas County
463 U.S. 855 · Decided July 5, 1983 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
American Bank & Trust Co. v. Dallas County was decided on July 5, 1983 by a vote of 6–2. The Court reversed the lower court's decision. Justice Harry A. Blackmun wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 463 U.S. 855 · 103 S. Ct. 3369 · 77 L. Ed. 2d 1072 · 1983 U.S. LEXIS 109
- Docket number
- 81-1717
- Decided
- July 5, 1983
- Argued
- March 29, 1983
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–2
- Majority opinion
- Harry A. Blackmun
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 31 U.S.C. § 742
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Dissent | Wrote an opinion |
| Justice John Paul Stevens | Dissent |
Did not participate: Sandra Day O'Connor.
Full case caption
American Bank & Trust Co. et al. v. Dallas County et al.
SCDB identifiers: case 1982-159, docket 1982-159-01.
Related decisions
Other cases on “State or local government tax”
- Container Corporation of America v. Franchise Tax Board
- Exxon Corp. v. Eagerton
- Washington v. United States
- Memphis Bank & Trust Co. v. Garner
- Xerox Corp. v. County of Harris
- Limbach v. Hooven & Allison Co.Altered precedent
Cases on the same legal provision: 31 U.S.C. § 742
Same Term, same area (Economic Activity)
- United States v. Security Industrial Bank
- Xerox Corp. v. County of Harris
- Director v. Perini North River Associates
- Herman & Maclean v. Huddleston
- Memphis Bank & Trust Co. v. Garner
- Energy Reserves Group, Inc. v. Kansas Power & Light Co.
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error