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Amerada Hess Corp. v. Division of Taxation

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Amerada Hess Corp. v. Division of Taxation
Supreme Court of the United States
Decided April 3, 1989
Full case nameAmerada Hess Corp. v. Division of Taxation
Citations490 U.S. 66 (more)
Holding
When determining how much business a corporation has done in a state for tax purposes, the Dormant Commerce Clause requires only that the formula be rational.
Court membership
Chief Justice
William Rehnquist
Associate Justices
William J. Brennan Jr. · Byron White
Thurgood Marshall · Harry Blackmun
John P. Stevens · Sandra Day O'Connor
Antonin Scalia · Anthony Kennedy
Case opinions
MajorityBlackmun
ConcurrenceScalia
O'Connor took no part in the consideration or decision of the case.
Laws applied
Dormant Commerce Clause

Amerada Hess Corp. v. Division of Taxation, 490 U.S. 66 (1989), was a United States Supreme Court case in which the Court held that, when determining how much business a corporation has done in a state for tax purposes, the Dormant Commerce Clause requires only that the formula be rational.[1][2]

References

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  1. ^ Amerada Hess Corp. v. Division of Taxation, 490 U.S. 66 (1989)
  2. ^ Lieberman, Jethro K. (1999). "Taxation of Interstate Commerce". A Practical Companion to the Constitution. p. 503.

See also

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[edit]
  • Text of Amerada Hess Corp. v. Division of Taxation, 490 U.S. 66 (1989) is available from: Cornell Findlaw Justia
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