U.S. Steel Corp. v. Multistate Tax Commission

E479820

United States Supreme Court case constitutional law case court case tax law case

U.S. Steel Corp. v. Multistate Tax Commission is a 1978 U.S. Supreme Court case that upheld the validity of a multistate tax compact and clarified the limits of the Constitution’s Compact Clause on interstate agreements.

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All labels observed (1)

Label	Occurrences
U.S. Steel Corp. v. Multistate Tax Commission canonical	1

Statements (34)

Predicate	Object
instanceOf	United States Supreme Court case ⓘ constitutional law case ⓘ court case ⓘ tax law case ⓘ
appliedTo	Multistate Tax Compact NERFINISHED ⓘ
areaOfLaw	United States constitutional law ⓘ intergovernmental relations ⓘ state and local taxation ⓘ
clarified	limits of the Constitution’s Compact Clause on interstate agreements ⓘ when congressional consent is necessary for interstate compacts ⓘ
constitutionalProvisionInterpreted	Article I, Section 10, Clause 3 of the United States Constitution NERFINISHED ⓘ
country	United States of America ⓘ surface form: United States
court	Supreme Court of the United States ⓘ
decisionDate	1978 ⓘ
effect	confirmed states’ ability to cooperate on tax administration without always needing congressional approval ⓘ upheld validity of a multistate tax compact ⓘ
holding	Congressional consent is not required for every interstate agreement ⓘ Multistate Tax Commission did not impermissibly encroach on federal supremacy ⓘ Multistate Tax Compact did not unlawfully burden or discriminate against interstate commerce NERFINISHED ⓘ Multistate Tax Compact did not violate the Compact Clause NERFINISHED ⓘ Only interstate agreements that enhance state power at the expense of federal supremacy require congressional consent ⓘ
impactOnLaw	influenced later cases on interstate compacts and federalism ⓘ
jurisdiction	United States of America ⓘ surface form: United States
languageOfProceeding	English ⓘ
legalIssue	Compact Clause of the United States Constitution NERFINISHED ⓘ federalism ⓘ interstate compacts ⓘ state taxation of multistate businesses ⓘ
petitioner	United States Steel Corporation NERFINISHED ⓘ
relatedTo	Multistate Tax Commission NERFINISHED ⓘ Multistate Tax Compact NERFINISHED ⓘ
respondent	Multistate Tax Commission NERFINISHED ⓘ
subjectOf	analysis of state power to enter multistate tax compacts ⓘ interpretation of the Compact Clause ⓘ

Referenced by (1)

Full triples — surface form annotated when it differs from this entity's canonical label.

Compact Clause of the United States Constitution → appliedInCase → U.S. Steel Corp. v. Multistate Tax Commission ⓘ