Amerada Hess Corp. v. N.J. Dept. of Treasury

Amerada Hess Corp. v. N.J. Dept. of Treasury
Amerada Hess Corp. v. N.J. Dept. of Treasury
	Supreme Court of the United States
Decided April 3, 1989
Full case name	Amerada Hess Corp. v. N.J. Dept. of Treasury
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. N.J. Dept. of Treasury, 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

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

External links

Text of Amerada Hess Corp. v. N.J. Dept. of Treasury, 490 U.S. 66 (1989) is available from: Cornell Findlaw Justia

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[1] Amerada Hess Corp. v. N.J. Dept. of Treasury, 490 U.S. 66 (1989)

[2] Lieberman, Jethro K. (1999). "Taxation of Interstate Commerce". A Practical Companion to the Constitution. p. 503.

[1]

[2]

References

See also

External links