American Trucking Associations, Inc. v. Maurice Smith
496 U.S. 167 · Decided June 4, 1990 · Supreme Court of the United States
At a glance
American Trucking Associations, Inc. v. Maurice Smith was decided on June 4, 1990 by a vote of 5–4. The Court affirmed the lower court's decision in part, reversed or vacated it in part, and remanded the case. Justice Sandra Day O'Connor wrote the opinion announcing the judgment of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 496 U.S. 167 · 110 S. Ct. 2323 · 110 L. Ed. 2d 148 · 1990 U.S. LEXIS 2952
- Docket number
- 88-325
- Decided
- June 4, 1990
- Argued
- March 22, 1989
- Reargued
- December 6, 1989
- Court era
- Rehnquist Court
- Decision type
- Judgment of the Court (orally argued)
- Disposition
- Affirmed and reversed (or vacated) in part and remanded
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 5–4
- Majority opinion
- Sandra Day O'Connor
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Dissent | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Dissent | |
| Justice Harry A. Blackmun | Dissent | |
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Dissent | Wrote an opinion |
| Justice Sandra Day O'Connor | Judgment of the Court | Wrote an opinion |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
| Justice Anthony M. Kennedy | Majority |
Full case caption
American Trucking Associations, Inc., et al. v. Maurice Smith, Director, Arkansas Highway and Transportation Department, et al.
SCDB identifiers: case 1989-100, docket 1989-100-01.
Related decisions
Other cases on “State or local government tax”
- McKesson Corporation v. Division of Alcoholic Beverages and Tobacco
- Ashland Oil, Inc. v. Caryl
- National Mines Corp. v. Caryl
- Trinova Corporation v. Michigan Department of Treasury
- Ford Motor Credit Company, Inc. v. Department of Revenue
- Amerada Hess Corp. v. Director
Same Term, same area (Economic Activity)
- Northbrook National Insurance Company v. Larry W. Brewer
- Olaf A. Hallstrom v. Tillamook County
- Michigan Citizens for an Independent Press v. Thornburgh
- Chesapeake and Ohio Railway Company v. Nancy J. Schwalb and William McGlone
- Bob Reves v. Ernst & Young
- Lawrence H. Crandon v. United States
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