Ford Motor Credit Company, Inc. v. Department of Revenue
500 U.S. 172 · Decided May 20, 1991 · Supreme Court of the United States
At a glance
Ford Motor Credit Company, Inc. v. Department of Revenue was decided on May 20, 1991 by a vote of 4–4. The Court affirmed the lower court's decision. The Justices were equally divided, which leaves the lower court's judgment in place without setting precedent. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 500 U.S. 172 · 111 S. Ct. 2049 · 114 L. Ed. 2d 232 · 1991 U.S. LEXIS 2815
- Docket number
- 88-1847
- Decided
- May 20, 1991
- Argued
- November 6, 1990
- Court era
- Rehnquist Court
- Decision type
- Equally divided vote
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 4–4
- 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 Byron R. White | Equally divided vote | |
| Justice Thurgood Marshall | Equally divided vote | |
| Justice Harry A. Blackmun | Equally divided vote | |
| Chief Justice William H. Rehnquist | Equally divided vote | |
| Justice John Paul Stevens | Equally divided vote | |
| Justice Antonin Scalia | Equally divided vote | |
| Justice Anthony M. Kennedy | Equally divided vote | |
| Justice David H. Souter | Equally divided vote |
Did not participate: Sandra Day O'Connor.
Full case caption
Ford Motor Credit Company, Inc. v. Department of Revenue, State of Florida
SCDB identifiers: case 1990-076, docket 1990-076-01.
Related decisions
Other cases on “State or local government tax”
- Trinova Corporation v. Michigan Department of Treasury
- Ashland Oil, Inc. v. Caryl
- National Mines Corp. v. Caryl
- McKesson Corporation v. Division of Alcoholic Beverages and Tobacco
- American Trucking Associations, Inc. v. Maurice Smith
- Quill Corporation v. North Dakota by and Through Its Tax CommissionerAltered precedentLaw held unconstitutional
Same Term, same area (Economic Activity)
- Mercedel W. Miles v. Apex Marine Corporation
- Jay Palmer v. BRG of Georgia, Inc.
- Arcadia v. Ohio Power Company
- Coy R. Grogan v. Frank J. Garner, Jr.
- McDermott International, Inc. v. Jon C. Wilander
- Trinova Corporation v. Michigan Department of Treasury
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