Amerada Hess Corp. v. Division of Taxation
(Redirected from Amerada Hess Corp. v. N.J. Dept. of Treasury)
| Amerada Hess Corp. v. Division of Taxation | |
|---|---|
 | |
| Decided April 3, 1989 | |
| Full case name | Amerada Hess Corp. v. Division of Taxation |
| Citations | 490 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 | |
| |
| Case opinions | |
| Majority | Blackmun |
| Concurrence | Scalia |
| 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
[edit]See also
[edit]External links
[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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