Amerada Hess Corp. v. Director

490 U.S. 66 · Decided April 3, 1989 · Supreme Court of the United States

At a glance

Amerada Hess Corp. v. Director was decided on April 3, 1989 unanimously (8–0). The Court affirmed the lower court's decision. Justice Harry A. Blackmun 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

Did not participate: Sandra Day O'Connor.

Full case caption

Amerada Hess Corp. et al. v. Director, Division of Taxation, New Jersey Department of the Treasury

SCDB identifiers: case 1988-069, docket 1988-069-01.

Related decisions

Other cases on “State or local government tax”

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

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Same Term, same area (Economic Activity)

• Goldberg v. Sweet
  488 U.S. 252Decided January 10, 19899–0Thurgood Marshall
• Allegheny Pittsburgh Coal Co. v. County Commission of Webster CountyLaw held unconstitutional
  488 U.S. 336Decided January 18, 19899–0William H. Rehnquist
• Firestone Tire & Rubber Co. v. Bruch
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• Northwest Central Pipeline Corp. v. State Corporation Commission of Kansas
  489 U.S. 493Decided March 6, 19899–0William J. Brennan Jr.
• Massachusetts v. Morash
  490 U.S. 107Decided April 18, 19899–0John Paul Stevens
• Chan v. Korean Air Lines, Ltd.
  490 U.S. 122Decided April 18, 19899–0Antonin Scalia

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