TYLER PIPE INDUSTRIES v. DEPT. OF REVENUE

No. 85-1963.

483 U.S. 232 (1987)

TYLER PIPE INDUSTRIES, INC. v. WASHINGTON STATE DEPARTMENT OF REVENUE

Supreme Court of United States.

Decided June 23, 1987


Attorney(s) appearing for the Case

Neil J. O'Brien argued the cause for appellant in No. 85-1963. With him on the briefs was Peter J. Turner. D. Michael Young argued the cause for appellants in No. 85-2006. With him on the briefs were John T. Piper and Franklin G. Dinces.

William Berggren Collins, Assistant Attorney General of Washington, argued the cause for appellee in both cases. With him on the brief were Kenneth O. Eikenberry, Attorney General, and James R. Tuttle, Leland T. Johnson, and Timothy R. Malone, Assistant Attorneys General.

Benna Ruth Solomon and Mark C. Rutzick filed a brief for the National Governors' Association et al. as amici curiae urging affirmance.


JUSTICE STEVENS delivered the opinion of the Court.

In Armco Inc. v. Hardesty, 467 U.S. 638 (1984), we held that West Virginia's gross receipts tax on the business of selling tangible property at wholesale discriminated against interstate commerce because it exempted local manufacturers. The principal question in these consolidated appeals is whether Washington's manufacturing tax similarly violates the Commerce Clause...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases