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AMERADA HESS CORP. v. N. J. TAXATION DIV.

No. 87-453.

490 U.S. 66 (1989)

AMERADA HESS CORP. ET AL. v. DIRECTOR, DIVISION OF TAXATION, NEW JERSEY DEPARTMENT OF THE TREASURY

Supreme Court of United States.

Decided April 3, 1989

Attorney(s) appearing for the Case

Mark L. Evans argued the cause for appellants in both cases. With him on the briefs were Robert L. Moore II, James P. Tuite, Charles M. Costenbader, Charles H. Friedrich III, Laurence Reich, Frederic K. Becker, Robert E. McManus, James R. Ron, Tom O. Foster III, Paul Wehrle, John A. Carrig, and William D. Peltz.

Mary R. Hamill, Deputy Attorney General of New Jersey, argued the cause for appellee in both cases. With her on the brief were Cary Edwards, Attorney General, John P. Miscione and Sarah T. Darrow, Deputy Attorneys General, Martin Lobel, and James F. Flug.†

JUSTICE BLACKMUN delivered the opinion of the Court.

Appellants in this litigation are 13 major oil companies that do business in the State of New Jersey. They are subject to New Jersey's Corporation Business Tax. They also are subject to the federal windfall profit tax imposed on producers of crude oil. None of appellants' oil production takes place in New Jersey.

Each appellant has sought to deduct its federal windfall...

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