International Harvester Co. v. Evatt
329 U.S. 416 · Decided January 6, 1947 · 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
International Harvester Co. v. Evatt was decided on January 6, 1947 unanimously (9–0). The Court affirmed the lower court's decision. Justice Hugo L. Black 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
- 329 U.S. 416 · 67 S. Ct. 444 · 91 L. Ed. 390 · 1947 U.S. LEXIS 2796
- Docket number
- 75
- Decided
- January 6, 1947
- Argued
- December 12, 1946
- 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
- 9–0 (unanimous)
- Majority opinion
- Hugo L. Black
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Fourteenth Amendment (due process)
- Type of law
- Constitutional amendment
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Frank Murphy | Majority | |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Concurrence | Wrote an opinion |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Full case caption
International Harvester Co. v. Evatt, Tax Commissioner
SCDB identifiers: case 1946-028, docket 1946-028-01.
Related decisions
Other cases on “State or local government tax”
- Freeman v. HewitLaw held unconstitutional
- Richfield Oil Corp. v. State Board of EqualizationLaw held unconstitutional
- Joseph v. Carter & Weekes Stevedoring Co.Law held unconstitutional
- Independent Warehouses, Inc. v. Scheele
- Greenough v. Tax Assessors of Newport
- Atlantic Coast Line Railroad Co. v. Phillips
Cases on the same legal provision: Fourteenth Amendment (due process)
- Everson v. Board of Education of the Township of Ewing
- Marino v. Ragen
- Haley v. Ohio
- Lee v. Mississippi
- Cole v. Arkansas
- In re Oliver
Same Term, same area (Economic Activity)
- Halliburton Oil Well Cementing Co. v. WalkerAltered precedent
- Champlin Refining Co. v. United States
- United States v. Howard P. Foley Co., Inc.
- Richfield Oil Corp. v. State Board of EqualizationLaw held unconstitutional
- American Power & Light Co. v. Securities & Exchange Commission
- Vanston Bondholders Protective Committee v. Green
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