Oklahoma Tax Commission v. Texas Company
336 U.S. 342 · Decided March 7, 1949 · Supreme Court of the United States
At a glance
Oklahoma Tax Commission v. Texas Company was decided on March 7, 1949 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Wiley B. Rutledge wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, intergovernmental tax immunity” in the Federalism area. SCDB codes this decision as formally altering one or more of the Court's own precedents.
Read the opinion
Case details
- Citations
- 336 U.S. 342 · 69 S. Ct. 561 · 93 L. Ed. 2d 721 · 1949 U.S. LEXIS 2942
- Docket number
- 40
- Decided
- March 7, 1949
- Argued
- November 19, 1948
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Wiley B. Rutledge
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue area
- Federalism
- Altered precedent
- Yes — formally altered the Court's precedent
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Special concurrence | |
| Justice Wiley B. Rutledge | Majority | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Oklahoma Tax Commission v. Texas Company
SCDB identifiers: case 1948-048, docket 1948-048-01.
Related decisions
Other cases on “National supremacy, intergovernmental tax immunity”
- Esso Standard Oil Co. v. Evans
- Federal Land Bank of Wichita v. Board of County Commissioners of Kiowa CountyLaw held unconstitutional
- United States v. Boyd
- First Agricultural National Bank of Berkshire County v. State Tax Commission
- United States v. Tax Commission of MississippiLaw held unconstitutional
- Massachusetts v. United States
Same Term, same area (Federalism)
- La Crosse Telephone Corp. v. Wisconsin Employment Relations Board
- Callaway v. Benton
- Algoma Plywood & Veneer Co. v. Wisconsin Employment Relations Board
- Ragan v. Merchants Transfer & Warehouse Co.
- Woods v. Interstate Realty Co.
- Cohen v. Beneficial Industrial Loan Corp.
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