American Oil Co. v. Neill
380 U.S. 451 · Decided April 26, 1965 · Supreme Court of the United States
At a glance
American Oil Co. v. Neill was decided on April 26, 1965 by a vote of 8–1. The Court reversed the lower court's decision and remanded the case. Chief Justice Earl Warren wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.
Read the opinion
Case details
- Citations
- 380 U.S. 451 · 85 S. Ct. 1130 · 14 L. Ed. 2d 1 · 1965 U.S. LEXIS 2215
- Docket number
- 19
- Decided
- April 26, 1965
- Argued
- January 25, 1965
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 8–1
- Majority opinion
- Earl Warren
- Opinion assigned by
- Earl Warren
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Fourteenth Amendment (due process)
- Type of law
- Constitutional amendment
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | Wrote an opinion |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Arthur J. Goldberg | Majority |
Full case caption
American Oil Co. v. Neill et al.
SCDB identifiers: case 1964-075, docket 1964-075-01.
Related decisions
Other cases on “State or local government tax”
- General Motors Corp. v. District of Columbia
- Reserve Life Insurance Co. v. BowersLaw held unconstitutional
- General Motors Corp. v. Washington
- Halliburton Oil Well Cementing Co. v. ReilyLaw held unconstitutional
- National Bellas Hess, Inc. v. Department of Revenue of the State of IllinoisLaw held unconstitutional
- State Tax Commission of Utah v. Pacific States Cast Iron Pipe Co.
Cases on the same legal provision: Fourteenth Amendment (due process)
- Armstrong v. Manzo et Ux.
- Holt v. Virginia
- Griswold v. ConnecticutLaw held unconstitutional
- Shuttlesworth v. City of Birmingham
- Giaccio v. PennsylvaniaLaw held unconstitutional
- Brown v. Louisiana
Same Term, same area (Economic Activity)
- Brulotte v. Thys Co.
- Gillespie v. United States Steel Corp.
- King v. United States
- California v. Lo-Vaca Gathering Co.
- City of El Paso v. Simmons
- Securities and Exchange Commission v. American Trailer Rentals Co.
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