Department of Revenue of Oregon v. Acf Industries, Inc.
510 U.S. 332 · Decided January 24, 1994 · 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
Department of Revenue of Oregon v. Acf Industries, Inc. was decided on January 24, 1994 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. Justice Anthony M. Kennedy 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
- 510 U.S. 332 · 114 S. Ct. 843 · 127 L. Ed. 2d 165 · 1994 U.S. LEXIS 1141
- Docket number
- 92-74
- Decided
- January 24, 1994
- Argued
- November 8, 1993
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Anthony M. Kennedy
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 49 U.S.C. § 1150
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | Wrote an opinion |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority |
Full case caption
Department of Revenue of Oregon v. Acf Industries, Inc., et al.
SCDB identifiers: case 1993-019, docket 1993-019-01.
Related decisions
Other cases on “State or local government tax”
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of the State of OregonLaw held unconstitutional
- Associated Industries of Missouri v. Janette M. LohmanLaw held unconstitutional
- Barclays Bank PLC v. Franchise Tax Board of California
- Charles J. Reich v. Marcus E. CollinsLaw held unconstitutional
- Itel Containers International Corporation v. Joe Huddleston
- Oklahoma Tax Commission v. Jefferson Lines, Inc.
Same Term, same area (Economic Activity)
- John Hancock Mutual Life Insurance Company v. Harris Trust and Savings Bank
- Federal Deposit Insurance Corporation v. John H. Meyer
- Luther R. Campbell aka Luke Skyywalker v. Acuff-Rose Music, Inc.
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of the State of OregonLaw held unconstitutional
- Central Bank of Denver, N. A. v. First Interstate Bank of Denver, N. A. and Jack K. Naber
- McDermott, Inc. v. Amclyde and River Don Castings Ltd.
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