General Motors Corporation v. Roger W. Tracy

519 U.S. 278 · Decided February 18, 1997 · Supreme Court of the United States

At a glance

General Motors Corporation v. Roger W. Tracy was decided on February 18, 1997 by a vote of 8–1. The Court affirmed the lower court's decision. 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.

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

General Motors Corporation v. Roger W. Tracy, Tax Commissioner of Ohio

SCDB identifiers: case 1996-019, docket 1996-019-01.

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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