Director of Revenue of Missouri v. Cobank Acb
531 U.S. 316 · Decided February 20, 2001 · Supreme Court of the United States
At a glance
Director of Revenue of Missouri v. Cobank Acb was decided on February 20, 2001 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Clarence Thomas 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
- 531 U.S. 316 · 121 S. Ct. 941 · 148 L. Ed. 2d 830 · 2001 U.S. LEXIS 963
- Docket number
- 99-1792
- Decided
- February 20, 2001
- Argued
- November 28, 2000
- 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
- 9–0 (unanimous)
- Majority opinion
- Clarence Thomas
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 12 U.S.C. § 2134
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
Director of Revenue of Missouri v. Cobank Acb, as Successor to the National Bank of Cooperatives
SCDB identifiers: case 2000-019, docket 2000-019-01.
Related decisions
Other cases on “State or local government tax”
- Hunt-Wesson, Inc. v. Franchise Tax Board of CaliforniaLaw held unconstitutional
- South Central Bell Telephone Company v. AlabamaLaw held unconstitutional
- Newsweek, Inc. v. Florida Department of Revenue
- Christopher H. Lunding v. New York Tax Appeals TribunalLaw held unconstitutional
- Camps Newfound/owatonna, Inc. v. Town of HarrisonLaw held unconstitutional
- General Motors Corporation v. Roger W. Tracy
Same Term, same area (Economic Activity)
- Solid Waste Agency of Northern Cook County v. United States Army Corps of Engineers
- Central Green Co. v. United States
- James F. Lewis v. Lewis & Clark Marine, Inc., Etc.
- Christine Todd Whitman v. American Trucking Associations, Inc.
- Traffix Devices, Inc. v. Marketing Displays, Inc.
- Cooper Industries, Inc. v. Leatherman Tool Group, Inc.
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