Esso Standard Oil Co. v. Evans
345 U.S. 495 · Decided May 4, 1953 · 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
Esso Standard Oil Co. v. Evans was decided on May 4, 1953 by a vote of 5–3. The Court affirmed the lower court's decision. Justice Stanley F. Reed wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, intergovernmental tax immunity” in the Federalism area.
Read the opinion
Case details
- Citations
- 345 U.S. 495 · 73 S. Ct. 800 · 97 L. Ed. 2d 1174 · 1953 U.S. LEXIS 2538
- Docket number
- 330
- Decided
- May 4, 1953
- Argued
- March 10, 1953
- 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
- 5–3
- Majority opinion
- Stanley F. Reed
- Opinion assigned by
- Stanley F. Reed
- How the case arrived
- Appeal
- Issue area
- Federalism
- Legal provision
- Article VI, Section 2 (supremacy clause)
- Type of law
- Constitution
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | |
| Justice Stanley F. Reed | Majority | Wrote an opinion |
| Justice William O. Douglas | Majority | |
| Justice Robert H. Jackson | Dissent | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Dissent | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority |
Did not participate: Felix Frankfurter.
Full case caption
Esso Standard Oil Co. v. Evans, Commissioner of Finance and Taxation, et al.
SCDB identifiers: case 1952-085, docket 1952-085-01.
Related decisions
Other cases on “National supremacy, intergovernmental tax immunity”
- Oklahoma Tax Commission v. Texas CompanyAltered precedent
- Federal Land Bank of Wichita v. Board of County Commissioners of Kiowa CountyLaw held unconstitutional
- United States v. Boyd
- First Agricultural National Bank of Berkshire County v. State Tax Commission
- United States v. Tax Commission of MississippiLaw held unconstitutional
- Massachusetts v. United States
Cases on the same legal provision: Article VI, Section 2 (supremacy clause)
- Kern-Limerick, Inc. v. ScurlockLaw held unconstitutional
- Franklin National Bank of Franklin Square v. New York
- Society for Savings in the City of Cleveland v. BowersLaw held unconstitutional
- Werner Machine Co., Inc. v. Director of Division of Taxation
- Regents of the University System of Georgia v. Carroll
- United States v. City of Detroit
Same Term, same area (Federalism)
- South Buffalo Railway Co. v. Ahern
- Howard v. Commissioners of the Sinking Fund of the City of Louisville
- United States v. Public Utilities Commission of California
- Levinson v. Deupree
- Transcontinental & Western Air, Inc. v. Koppal
- New York v. Nothnagle
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