United States v. State Tax Commission of Mississippi
412 U.S. 363 · Decided June 4, 1973 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
United States v. State Tax Commission of Mississippi was decided on June 4, 1973 by a vote of 7–2. The Court vacated the lower court's decision and remanded the case. Justice Thurgood Marshall wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, state tax” in the Federalism area.
Read the opinion
Case details
- Citations
- 412 U.S. 363 · 93 S. Ct. 2183 · 37 L. Ed. 2d 1 · 1973 U.S. LEXIS 126
- Docket number
- 72-350
- Decided
- June 4, 1973
- Argued
- March 19, 1973
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Vacated and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–2
- Majority opinion
- Thurgood Marshall
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- Issue (SCDB)
- National supremacy, state tax
- Issue area
- Federalism
- Legal provision
- Twenty-First Amendment
- Type of law
- Constitutional amendment
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Dissent |
Full case caption
United States v. State Tax Commission of Mississippi et al.
SCDB identifiers: case 1972-131, docket 1972-131-01.
Related decisions
Other cases on “National supremacy, state tax”
- United States v. County of Fresno
- Sullivan v. United States
- United States Steel Corp. v. Multistate Tax Commission
- Department of Revenue v. James B. Beam Distilling Co.Law held unconstitutional
- Humble Pipe Line Co. v. Waggonner
- Michigan National Bank v. Michigan
Cases on the same legal provision: Twenty-First Amendment
- United States v. Tax Commission of MississippiLaw held unconstitutional
- New York State Liquor Authority v. Bellanca
- City of Newport v. Iacobucci
- California v. Washington
- Gordon v. Texas.
- North Dakota v. United States
Same Term, same area (Federalism)
- United States v. Louisiana
- City of Burbank v. Lockheed Air Terminal, Inc.
- United States v. Little Lake Misere Land 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