Heublein, Inc. v. South Carolina Tax Commission
409 U.S. 275 · Decided December 18, 1972 · 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
Heublein, Inc. v. South Carolina Tax Commission was decided on December 18, 1972 unanimously (8–0). The Court affirmed the lower court's decision. Justice Thurgood Marshall 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
- 409 U.S. 275 · 93 S. Ct. 483 · 34 L. Ed. 2d 472 · 1972 U.S. LEXIS 1
- Docket number
- 71-879
- Decided
- December 18, 1972
- Argued
- November 13, 1972
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 8–0 (unanimous)
- Majority opinion
- Thurgood Marshall
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 15 U.S.C. § 381
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William O. Douglas | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Special concurrence | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Did not participate: Potter Stewart.
Full case caption
Heublein, Inc. v. South Carolina Tax Commission
SCDB identifiers: case 1972-026, docket 1972-026-01.
Related decisions
Other cases on “State or local government tax”
- Evco v. JonesLaw held unconstitutional
- Lehnhausen v. Lake Shore Auto Parts Co.Altered precedent
- United Air Lines, Inc. v. Mahin
- Evansville-Vanderburgh Airport Authority District v. Delta Airlines, Inc.
- Kosydar v. National Cash Register Co.
- City of Pittsburgh v. Alco Parking Corp.
Same Term, same area (Economic Activity)
- Gottschalk v. Benson
- Evco v. JonesLaw held unconstitutional
- Union Oil Co. of California v. the San Jacinto
- Executive Jet Aviation, Inc. v. City of Cleveland
- Ricci v. Chicago Mercantile Exchange
- Hughes Tool Co. v. Trans World Airlines, Inc.
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