Allied-Signal, Inc. v. Director

504 U.S. 768 · Decided June 15, 1992 · Supreme Court of the United States

At a glance

Allied-Signal, Inc. v. Director was decided on June 15, 1992 by a vote of 5–4. The Court reversed the lower court's decision and remanded the case. Justice Anthony M. Kennedy wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

Allied-Signal, Inc., as Successor-In-Interest to the Bendix Corporation v. Director, Division of Taxation

SCDB identifiers: case 1991-093, docket 1991-093-01.

Related decisions

Other cases on “State or local government tax”

• Stephanie Nordlinger v. Kenneth Hahn
  505 U.S. 1Decided June 18, 19928–1Harry A. Blackmun
• Kraft General Foods, Inc. v. Iowa Department of Revenue and FinanceLaw held unconstitutional
  505 U.S. 71Decided June 18, 19927–2John Paul Stevens
• Wisconsin Department of Revenue v. William Wrigley, Jr., Co.
  505 U.S. 214Decided June 19, 19926–3Antonin Scalia
• Chemical Waste Management, Inc. v. Guy HuntLaw held unconstitutional
  504 U.S. 334Decided June 1, 19928–1Byron R. White
• Quill Corporation v. North Dakota by and Through Its Tax CommissionerAltered precedentLaw held unconstitutional
  504 U.S. 298Decided May 26, 19928–1John Paul Stevens
• Itel Containers International Corporation v. Joe Huddleston
  507 U.S. 60Decided February 23, 19938–1Anthony M. Kennedy

See all

Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)

• New York v. United StatesLaw held unconstitutional
  505 U.S. 144Decided June 19, 19926–3Sandra Day O'Connor
• Fort Gratiot Sanitary Landfill, Inc. v. Michigan Department of Natural ResourcesLaw held unconstitutional
  504 U.S. 353Decided June 1, 19927–2John Paul Stevens
• State of Wyoming v. State of OklahomaLaw held unconstitutional
  502 U.S. 437Decided January 22, 19926–3Byron R. White
• C & a Carbone, Inc. v. Town of ClarkstownLaw held unconstitutional
  511 U.S. 383Decided May 16, 19946–3Anthony M. Kennedy
• West Lynn Creamery, Inc. v. Jonathan HealyLaw held unconstitutional
  512 U.S. 186Decided June 17, 19947–2John Paul Stevens
• Healy v. the Beer InstituteAltered precedentLaw held unconstitutional
  491 U.S. 324Decided June 19, 19896–3Harry A. Blackmun

Same Term, same area (Economic Activity)

• Southwest Marine, Inc. v. Byron Gizoni
  502 U.S. 81Decided December 4, 19918–0Byron R. White
• Union Bank v. Herbert Wolas
  502 U.S. 151Decided December 11, 19919–0John Paul Stevens
• Kenneth Hilton v. South Carolina Public Railways Commission
  502 U.S. 197Decided December 15, 19916–2Anthony M. Kennedy
• Hunter v. Bryant
  502 U.S. 224Decided December 16, 19916–2Per curiam
• Shirley M. Molzof v. United States
  502 U.S. 301Decided January 14, 19929–0Clarence Thomas
• Aletha Dewsnup v. Louis L. Timm
  502 U.S. 410Decided January 15, 19926–2Harry A. Blackmun

See all

Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error