Fulton Corporation v. Janice H. Faulkner

516 U.S. 325 · Decided February 21, 1996 · Supreme Court of the United States

At a glance

Fulton Corporation v. Janice H. Faulkner was decided on February 21, 1996 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice David H. Souter wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB codes this decision as formally altering one or more of the Court's own precedents. 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

Fulton Corporation v. Janice H. Faulkner, Secretary of Revenue of North Carolina

SCDB identifiers: case 1995-023, docket 1995-023-01.

Related decisions

Other cases on “State or local government tax”

• Oklahoma Tax Commission v. Jefferson Lines, Inc.
  514 U.S. 175Decided April 3, 19957–2David H. Souter
• General Motors Corporation v. Roger W. Tracy
  519 U.S. 278Decided February 18, 19978–1David H. Souter
• Charles J. Reich v. Marcus E. CollinsLaw held unconstitutional
  513 U.S. 106Decided December 6, 19949–0Sandra Day O'Connor
• Camps Newfound/owatonna, Inc. v. Town of HarrisonLaw held unconstitutional
  520 U.S. 564Decided May 19, 19975–4John Paul Stevens
• Barclays Bank PLC v. Franchise Tax Board of California
  512 U.S. 298Decided June 20, 19947–2Ruth Bader Ginsburg
• Associated Industries of Missouri v. Janette M. LohmanLaw held unconstitutional
  511 U.S. 641Decided May 23, 19949–0Clarence Thomas

See all

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

• West Lynn Creamery, Inc. v. Jonathan HealyLaw held unconstitutional
  512 U.S. 186Decided June 17, 19947–2John Paul Stevens
• C & a Carbone, Inc. v. Town of ClarkstownLaw held unconstitutional
  511 U.S. 383Decided May 16, 19946–3Anthony M. Kennedy
• New York v. United StatesLaw held unconstitutional
  505 U.S. 144Decided June 19, 19926–3Sandra Day O'Connor
• Fort Gratiot Sanitary Landfill, Inc. v. Michigan Department of Natural ResourcesLaw held unconstitutional
  504 U.S. 353Decided June 1, 19927–2John Paul Stevens
• State of Wyoming v. State of OklahomaLaw held unconstitutional
  502 U.S. 437Decided January 22, 19926–3Byron R. White
• Healy v. the Beer InstituteAltered precedentLaw held unconstitutional
  491 U.S. 324Decided June 19, 19896–3Harry A. Blackmun

Same Term, same area (Economic Activity)

• Citizens Bank of Maryland v. David Strumpf
  516 U.S. 16Decided October 31, 19959–0Antonin Scalia
• William Field and Norinne Field v. Philip W. Mans
  516 U.S. 59Decided November 28, 19957–2David H. Souter
• Yamaha Motor Corporation, U. S. A. v. Lucien B. Calhoun
  516 U.S. 199Decided January 9, 19969–0Ruth Bader Ginsburg
• Marjorie Zicherman, Etc. v. Korean Air Lines Co., Ltd.
  516 U.S. 217Decided January 16, 19969–0Antonin Scalia
• Lotus Development Corporation v. Borland International, Inc.
  516 U.S. 233Decided January 16, 19964–4
• Bank One Chicago, N. A. v. Midwest Bank & Trust Company
  516 U.S. 264Decided January 17, 19969–0Ruth Bader Ginsburg

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