Charles J. Reich v. Marcus E. Collins
513 U.S. 106 · Decided December 6, 1994 · Supreme Court of the United States
At a glance
Charles J. Reich v. Marcus E. Collins was decided on December 6, 1994 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Sandra Day O'Connor 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
- 513 U.S. 106 · 115 S. Ct. 547 · 130 L. Ed. 2d 454 · 1994 U.S. LEXIS 8789
- Docket number
- 93-908
- Decided
- December 6, 1994
- Argued
- October 11, 1994
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- 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
- 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 |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | Wrote an opinion |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority | |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
Charles J. Reich v. Marcus E. Collins, Revenue Commissioner of Georgia, et al.
SCDB identifiers: case 1994-008, docket 1994-008-01.
Related decisions
Other cases on “State or local government tax”
- Oklahoma Tax Commission v. Jefferson Lines, Inc.
- Barclays Bank PLC v. Franchise Tax Board of California
- Associated Industries of Missouri v. Janette M. LohmanLaw held unconstitutional
- Oregon Waste Systems, Inc. v. Department of Environmental Quality of the State of OregonLaw held unconstitutional
- Department of Revenue of Oregon v. Acf Industries, Inc.
- Fulton Corporation v. Janice H. FaulknerAltered precedentLaw held unconstitutional
Cases on the same legal provision: Fourteenth Amendment (due process)
- Honda Motor Co., Ltd. v. Karl L. ObergLaw held unconstitutional
- Jonathan Dale Simmons v. South Carolina
- Cinda Sandin v. Demont R. D. Conner
- Clarence Victor v. Nebraska
- Kevin Albright v. Roger Oliver, Etc.
- Tina B. Bennis v. Michigan
Same Term, same area (Economic Activity)
- Albert Hess and Charles F. Walsh v. Port Authority Trans-Hudson Corporation
- Asgrow Seed Company v. Denny Winterboer and Becky Winterboer
- Milwaukee Brewery Workers' Pension Plan v. Jos. Schlitz Brewing Company and Stroh Brewery Company
- Arthur L. Gustafson v. Alloyd Company
- Antonio Mastrobuono and Diana G. Mastrobuono v. Shearson Lehman Hutton, Inc.
- Curtiss-Wright Corporation v. Frank C. Schoonejongen
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