United States v. Tax Commission of Mississippi

421 U.S. 599 · Decided June 2, 1975 · Supreme Court of the United States

At a glance

United States v. Tax Commission of Mississippi was decided on June 2, 1975 by a vote of 7–2. The Court reversed the lower court's decision. Justice William J. Brennan Jr. wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, intergovernmental tax immunity” in the Federalism area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.

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

United States v. Tax Commission of Mississippi et al.

SCDB identifiers: case 1974-108, docket 1974-108-01.

Related decisions

Other cases on “National supremacy, intergovernmental tax immunity”

• Massachusetts v. United States
  435 U.S. 444Decided March 29, 19786–2William J. Brennan Jr.
• First Agricultural National Bank of Berkshire County v. State Tax Commission
  392 U.S. 339Decided June 17, 19685–3Hugo L. Black
• United States v. Boyd
  378 U.S. 39Decided June 15, 19649–0Byron R. White
• South Carolina v. BakerAltered precedent
  485 U.S. 505Decided April 20, 19887–1William J. Brennan Jr.
• Federal Land Bank of Wichita v. Board of County Commissioners of Kiowa CountyLaw held unconstitutional
  368 U.S. 146Decided December 11, 19619–0Earl Warren
• California State Board of Equalization v. Sierra Summit, Inc.
  490 U.S. 844Decided June 12, 19896–3John Paul Stevens

See all

Cases on the same legal provision: Twenty-First Amendment

• United States v. State Tax Commission of Mississippi
  412 U.S. 363Decided June 4, 19737–2Thurgood Marshall
• New York State Liquor Authority v. Bellanca
  452 U.S. 714Decided June 22, 19817–2Per curiam
• City of Newport v. Iacobucci
  479 U.S. 92Decided November 17, 19865–4Per curiam
• North Dakota v. United States
  495 U.S. 423Decided May 21, 19905–4John Paul Stevens
• California v. Washington
  358 U.S. 64Decided November 10, 19589–0Per curiam
• Gordon v. Texas.
  355 U.S. 369Decided January 13, 19589–0Per curiam

Same Term, same area (Federalism)

• Allenberg Cotton Co., Inc. v. Pittman
  419 U.S. 20Decided November 19, 19748–1William O. Douglas
• American Radio Assn. v. Mobile Steamship Assn., Inc.
  419 U.S. 215Decided December 17, 19745–4William H. Rehnquist
• Cousins v. Wigoda
  419 U.S. 477Decided January 15, 19758–1William J. Brennan Jr.
• Utah v. United States
  420 U.S. 304Decided February 19, 19759–0
• United States v. Florida
  420 U.S. 531Decided March 3, 19758–0Per curiam
• United States v. Maine
  420 U.S. 515Decided March 17, 19758–0Byron R. White

See all

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