Amerada Hess Corp. v. Division of Taxation

Amerada Hess Corp. v. Division of Taxation
Supreme Court of the United States
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
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
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]}

See also

• ASARCO Inc. v. Idaho Tax Comm'n

References

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.

External links

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