Container Corporation of America v. Franchise Tax Board
463 U.S. 159 · Decided June 27, 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
Container Corporation of America v. Franchise Tax Board was decided on June 27, 1983 by a vote of 5–3. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. 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. 159 · 103 S. Ct. 2933 · 77 L. Ed. 2d 545 · 1983 U.S. LEXIS 89
- Docket number
- 81-523
- Decided
- June 27, 1983
- Argued
- January 10, 1983
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 5–3
- Majority opinion
- William J. Brennan Jr.
- Opinion assigned by
- William J. Brennan Jr.
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article I, Section 8, Paragraph 3 (interstate commerce clause)
- Type of law
- Constitution
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Dissent | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Dissent | Wrote an opinion |
| Justice William H. Rehnquist | Majority | |
| Justice Sandra Day O'Connor | Dissent |
Did not participate: John Paul Stevens.
Full case caption
Container Corporation of America v. Franchise Tax Board
SCDB identifiers: case 1982-139, docket 1982-139-01.
Related decisions
Other cases on “State or local government tax”
- American Bank & Trust Co. v. Dallas County
- 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: Article I, Section 8, Paragraph 3 (interstate commerce clause)
- Equal Employment Opportunity Commission v. Wyoming
- White v. Massachusetts Council of Construction Employers, Inc.
- South-Central Timber Development, Inc. v. Wunnicke
- Sporhase v. Nebraska ex Rel. DouglasAltered precedentLaw held unconstitutional
- Edgar v. Mite Corp.Law held unconstitutional
- New England Power Co. v. New HampshireLaw held unconstitutional
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