Evco v. Jones
409 U.S. 91 · Decided December 4, 1972 · Supreme Court of the United States
At a glance
Evco v. Jones was decided on December 4, 1972 unanimously (9–0). The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned 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
Case details
- Citations
- 409 U.S. 91 · 93 S. Ct. 349 · 34 L. Ed. 2d 325 · 1972 U.S. LEXIS 7
- Docket number
- 71-857
- Decided
- December 4, 1972
- Argued
- November 8, 1972
- Court era
- Burger Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- 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
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
Evco, Dba Evco Instructional Designs v. Jones, Commissioner of Bureau of Revenue of New Mexico, et al.
SCDB identifiers: case 1972-012, docket 1972-012-01.
Related decisions
Other cases on “State or local government tax”
- Heublein, Inc. v. South Carolina Tax Commission
- Lehnhausen v. Lake Shore Auto Parts Co.Altered precedent
- United Air Lines, Inc. v. Mahin
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.
- Kosydar v. National Cash Register Co.
- City of Pittsburgh v. Alco Parking Corp.
Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)
- Perez v. United States
- Allenberg Cotton Co., Inc. v. Pittman
- United States v. Mazurie
- Fry v. United States
- Pike v. Bruce Church, Inc.Law held unconstitutional
- Great Atlantic & Pacific Tea Co., Inc. v. Cottrell
Same Term, same area (Economic Activity)
- Gottschalk v. Benson
- Union Oil Co. of California v. the San Jacinto
- Executive Jet Aviation, Inc. v. City of Cleveland
- Heublein, Inc. v. South Carolina Tax Commission
- Ricci v. Chicago Mercantile Exchange
- Hughes Tool Co. v. Trans World Airlines, 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