Atlantic Coast Line Railroad Co. v. Phillips
332 U.S. 168 · Decided June 23, 1947 · Supreme Court of the United States
Record summary. This page is generated from the Supreme Court Database’s coded data about the case. It describes who decided what, not the Court’s reasoning. Read the opinion itself before relying on it. Not legal advice.
At a glance
Atlantic Coast Line Railroad Co. v. Phillips was decided on June 23, 1947 unanimously (9–0). The Court affirmed the lower court's decision. Justice Felix Frankfurter 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
Case details
- Citations
- 332 U.S. 168 · 67 S. Ct. 1584 · 91 L. Ed. 1977 · 1947 U.S. LEXIS 2027
- Docket number
- 385
- Decided
- June 23, 1947
- Argued
- April 9, 1947
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Felix Frankfurter
- Opinion assigned by
- Hugo L. Black
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article I, Section 10, Paragraph 1 (contract clause)
- Type of law
- Constitution
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Special concurrence | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
Atlantic Coast Line Railroad Co. v. Phillips, State Revenue Commissioner
SCDB identifiers: case 1946-131, docket 1946-131-01.
Related decisions
Other cases on “State or local government tax”
- Greenough v. Tax Assessors of Newport
- Independent Warehouses, Inc. v. Scheele
- Joseph v. Carter & Weekes Stevedoring Co.Law held unconstitutional
- International Harvester Co. v. Evatt
- Aero Mayflower Transit Co. v. Board of Railroad Commissioners of Montana
- Freeman v. HewitLaw held unconstitutional
Cases on the same legal provision: Article I, Section 10, Paragraph 1 (contract clause)
- Connecticut Mutual Life Insurance Co. v. Moore
- Standard Oil Co. v. New Jersey
- Barrows v. Jackson
- City of El Paso v. Simmons
- United States Trust Company of New York v. New JerseyLaw held unconstitutional
- Allied Structural Steel Co. v. SpannausLaw held unconstitutional
Same Term, same area (Economic Activity)
- Halliburton Oil Well Cementing Co. v. WalkerAltered precedent
- Champlin Refining Co. v. United States
- United States v. Howard P. Foley Co., Inc.
- Richfield Oil Corp. v. State Board of EqualizationLaw held unconstitutional
- American Power & Light Co. v. Securities & Exchange Commission
- Vanston Bondholders Protective Committee v. Green
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