Boston Stock Exchange v. State Tax Commission

429 U.S. 318 · Decided January 12, 1977 · Supreme Court of the United States

At a glance

Boston Stock Exchange v. State Tax Commission was decided on January 12, 1977 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Byron R. White wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Boston Stock Exchange et al. v. State Tax Commission et al.

SCDB identifiers: case 1976-033, docket 1976-033-01.

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Other cases on “State or local government tax”

• Complete Auto Transit, Inc. v. BradyAltered precedent
  430 U.S. 274Decided March 7, 19779–0Harry A. Blackmun
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  430 U.S. 551Decided April 4, 19777–0William J. Brennan Jr.
• Diamond National Corp. v. State Board of Equalization
  425 U.S. 268Decided April 19, 19767–2Per curiam
• Michelin Tire Corp. v. WagesAltered precedent
  423 U.S. 276Decided January 14, 19768–0William J. Brennan Jr.
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  437 U.S. 255Decided June 15, 19788–1John Paul Stevens

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Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)

• Hunt v. Washington State Apple Advertising CommissionLaw held unconstitutional
  432 U.S. 333Decided June 20, 19778–0Warren E. Burger
• Hughes v. Alexandria Scrap Corp.
  426 U.S. 794Decided June 24, 19766–3Lewis F. Powell Jr.
• National League of Cities v. UseryAltered precedentLaw held unconstitutional
  426 U.S. 833Decided June 24, 19765–4William H. Rehnquist
• Great Atlantic & Pacific Tea Co., Inc. v. Cottrell
  424 U.S. 366Decided February 25, 19768–0William J. Brennan Jr.
• Raymond Motor Transportation, Inc. v. RiceLaw held unconstitutional
  434 U.S. 429Decided February 21, 19788–0Lewis F. Powell Jr.
• City of Philadelphia v. New JerseyLaw held unconstitutional
  437 U.S. 617Decided June 23, 19787–2Potter Stewart

Same Term, same area (Economic Activity)

• Brunswick Corp. v. Pueblo Bowl-O-Mat, Inc.
  429 U.S. 477Decided January 25, 19779–0Thurgood Marshall
• United States Steel Corp. v. Fortner Enterprises, Inc.
  429 U.S. 610Decided February 22, 19779–0John Paul Stevens
• Piper v. Chris-Craft Industries, Inc.
  430 U.S. 1Decided February 23, 19777–2Warren E. Burger
• E. I. Du Pont de Nemours & Co. v. Train
  430 U.S. 112Decided February 23, 19778–0John Paul Stevens
• City of Philadelphia v. New Jersey
  430 U.S. 141Decided February 23, 19775–4Per curiam
• Complete Auto Transit, Inc. v. BradyAltered precedent
  430 U.S. 274Decided March 7, 19779–0Harry A. Blackmun

See all

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