Kraft General Foods, Inc. v. Iowa Department of Revenue and Finance
505 U.S. 71 · Decided June 18, 1992 · Supreme Court of the United States
At a glance
Kraft General Foods, Inc. v. Iowa Department of Revenue and Finance was decided on June 18, 1992 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice John Paul Stevens wrote the 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
- 505 U.S. 71 · 112 S. Ct. 2365 · 120 L. Ed. 2d 59 · 1992 U.S. LEXIS 3685
- Docket number
- 90-1918
- Decided
- June 18, 1992
- Argued
- April 22, 1992
- 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
- 7–2
- Majority opinion
- John Paul Stevens
- Opinion assigned by
- Byron R. White
- 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 Byron R. White | Majority | |
| Justice Harry A. Blackmun | Dissent | |
| Chief Justice William H. Rehnquist | Dissent | Wrote an opinion |
| Justice John Paul Stevens | Majority | Wrote an opinion |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority |
Full case caption
Kraft General Foods, Inc. v. Iowa Department of Revenue and Finance
SCDB identifiers: case 1991-096, docket 1991-096-01.
Related decisions
Other cases on “State or local government tax”
- Stephanie Nordlinger v. Kenneth Hahn
- Wisconsin Department of Revenue v. William Wrigley, Jr., Co.
- Allied-Signal, Inc. v. Director
- Chemical Waste Management, Inc. v. Guy HuntLaw held unconstitutional
- Quill Corporation v. North Dakota by and Through Its Tax CommissionerAltered precedentLaw held unconstitutional
- Itel Containers International Corporation v. Joe Huddleston
Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)
- New York v. United StatesLaw held unconstitutional
- Fort Gratiot Sanitary Landfill, Inc. v. Michigan Department of Natural ResourcesLaw held unconstitutional
- State of Wyoming v. State of OklahomaLaw held unconstitutional
- C & a Carbone, Inc. v. Town of ClarkstownLaw held unconstitutional
- West Lynn Creamery, Inc. v. Jonathan HealyLaw held unconstitutional
- Healy v. the Beer InstituteAltered precedentLaw held unconstitutional
Same Term, same area (Economic Activity)
- Southwest Marine, Inc. v. Byron Gizoni
- Union Bank v. Herbert Wolas
- Kenneth Hilton v. South Carolina Public Railways Commission
- Hunter v. Bryant
- Shirley M. Molzof v. United States
- Aletha Dewsnup v. Louis L. Timm
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