Chase Manhattan Bank, N. A. v. Finance Administration of City of New York
440 U.S. 447 · Decided March 5, 1979 · Supreme Court of the United States
At a glance
Chase Manhattan Bank, N. A. v. Finance Administration of City of New York was decided on March 5, 1979 unanimously (9–0). The Court reversed the lower court's decision. The decision was issued per curiam (an unsigned 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
- 440 U.S. 447 · 99 S. Ct. 1201 · 59 L. Ed. 2d 445 · 1979 U.S. LEXIS 72
- Docket number
- 77-1659
- Decided
- March 5, 1979
- Court era
- Burger Court
- Decision type
- Per curiam (no oral argument)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 12 U.S.C. § 548
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority |
Full case caption
Chase Manhattan Bank, N. A., et al. v. Finance Administration of City of New York et al.
SCDB identifiers: case 1978-057, docket 1978-057-01.
Related decisions
Other cases on “State or local government tax”
- Montana v. United States
- Arizona Public Service Co. v. SneadLaw held unconstitutional
- Japan Line, Ltd. v. County of Los AngelesLaw held unconstitutional
- First Federal Savings & Loan Association of Boston v. Tax Commission of Massachusetts
- Moorman Manufacturing Co. v. Bair
- Department of Revenue of Washington v. Association of Washington Stevedoring CompaniesAltered precedent
Cases on the same legal provision: 12 U.S.C. § 548
- First Agricultural National Bank of Berkshire County v. State Tax Commission
- Michigan National Bank v. Michigan
Same Term, same area (Economic Activity)
- Board of Governors of the Federal Reserve System v. First Lincolnwood Corp.
- Marquette National Bank of Minneapolis v. First of Omaha Service Corp.
- Federal Energy Regulatory Commission v. Pennzoil Producing Co.
- International Brotherhood of Teamsters v. Daniel
- Director v. Rasmussen
- Butner 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