Kern-Limerick, Inc. v. Scurlock
347 U.S. 110 · Decided February 8, 1954 · Supreme Court of the United States
At a glance
Kern-Limerick, Inc. v. Scurlock was decided on February 8, 1954 by a vote of 6–3. The Court reversed the lower court's decision. Justice Stanley F. Reed wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.
Read the opinion
Case details
- Citations
- 347 U.S. 110 · 74 S. Ct. 403 · 98 L. Ed. 2d 546 · 1954 U.S. LEXIS 2608
- Docket number
- 115
- Decided
- February 8, 1954
- Argued
- January 4, 1954
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 6–3
- Majority opinion
- Stanley F. Reed
- Opinion assigned by
- Stanley F. Reed
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article VI, Section 2 (supremacy clause)
- Type of law
- Constitution
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Wrote an opinion |
| Justice Stanley F. Reed | Majority | Wrote an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | Wrote an opinion |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Dissent |
Full case caption
Kern-Limerick, Inc. et al. v. Scurlock, Commissioner of Revenues for Arkansas
SCDB identifiers: case 1953-041, docket 1953-041-01.
Related decisions
Other cases on “State or local government tax”
- Michigan-Wisconsin Pipe Line Co. v. CalvertLaw held unconstitutional
- General Electric Co. v. Washington.
- Walters v. City of St. Louis
- Miller Brothers Co. v. MarylandLaw held unconstitutional
- Railway Express Agency, Inc. v. VirginiaLaw held unconstitutional
- Braniff Airways, Inc. v. Nebraska State Board of Equalization and Assessment
Cases on the same legal provision: Article VI, Section 2 (supremacy clause)
- Franklin National Bank of Franklin Square v. New York
- Esso Standard Oil Co. v. Evans
- Regents of the University System of Georgia v. Carroll
- Public Utilities Commission of California v. United StatesLaw held unconstitutional
- City of Chicago v. AtchisonLaw held unconstitutional
- Rogers v. Calumet National Bank of Hammond
Same Term, same area (Economic Activity)
- Voris v. Eikel
- Toolson v. New York Yankees, Inc.
- Avondale Marine Ways, Inc. v. Henderson
- Pope & Talbot, Inc. v. Hawn
- Wilko v. Swan
- General Protective Committee for the Holders of Option Warrants of the United Corporation v. Securities and Exchange Commission
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