New Energy Company of Indiana v. Limbach
486 U.S. 269 · Decided May 31, 1988 · Supreme Court of the United States
At a glance
New Energy Company of Indiana v. Limbach was decided on May 31, 1988 unanimously (9–0). The Court reversed the lower court's decision. Justice Antonin Scalia 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
- 486 U.S. 269 · 108 S. Ct. 1803 · 100 L. Ed. 2d 302 · 1988 U.S. LEXIS 2476
- Docket number
- 87-654
- Decided
- May 31, 1988
- Argued
- March 29, 1988
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Antonin Scalia
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Appeal
- 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 J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority |
Full case caption
New Energy Company of Indiana v. Limbach, Tax Commissioner of Ohio, et al.
SCDB identifiers: case 1987-093, docket 1987-093-01.
Related decisions
Other cases on “State or local government tax”
- D. H. Holmes Co., Ltd. v. McNamara
- Goldberg v. Sweet
- Allegheny Pittsburgh Coal Co. v. County Commission of Webster CountyLaw held unconstitutional
- Amerada Hess Corp. v. Director
- Tyler Pipe Industries, Inc. v. Washington State Department of RevenueAltered precedentLaw held unconstitutional
- American Trucking Associations, Inc. v. ScheinerLaw held unconstitutional
Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)
- Bendix Autolite Corp. v. Midwesco Enterprises, Inc.Law held unconstitutional
- Healy v. the Beer InstituteAltered precedentLaw held unconstitutional
- CTS Corp. v. Dynamics Corporation of America
- Maine v. Taylor
- Brown-Forman Distillers Corp. v. New York State Liquor AuthorityLaw held unconstitutional
- State of Wyoming v. State of OklahomaLaw held unconstitutional
Same Term, same area (Economic Activity)
- Gwaltney of Smithfield, Ltd. v. Chesapeake Bay Foundation, Inc.
- Mullins Coal Co., Inc. of Virginia v. Director
- Westfall v. Erwin et Ux.
- United Savings Association of Texas v. Timbers of Inwood Forest Associates, Ltd.
- United States v. Fausto
- Laborers Health and Welfare Trust Fund for Northern California v. Advanced Lightweight Concrete Co., 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