Kosydar v. National Cash Register Co.
417 U.S. 62 · Decided May 20, 1974 · 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
Kosydar v. National Cash Register Co. was decided on May 20, 1974 unanimously (9–0). The Court reversed the lower court's decision. Justice Potter Stewart 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
- 417 U.S. 62 · 94 S. Ct. 2108 · 40 L. Ed. 2d 660 · 1974 U.S. LEXIS 56
- Docket number
- 73-629
- Decided
- May 20, 1974
- Argued
- March 19, 1974
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Potter Stewart
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article I, Section 10, Paragraph 2 (export-import clause)
- Type of law
- Constitution
- 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 Potter Stewart | Majority | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority |
Full case caption
Kosydar, Tax Commissioner of Ohio v. National Cash Register Co.
SCDB identifiers: case 1973-116, docket 1973-116-01.
Related decisions
Other cases on “State or local government tax”
- City of Pittsburgh v. Alco Parking Corp.
- Standard Pressed Steel Co. v. Department of Revenue of Washington
- Austin v. New HampshireLaw held unconstitutional
- Colonial Pipeline Co. v. Traigle
- Gurley v. Rhoden
- United Air Lines, Inc. v. Mahin
Cases on the same legal provision: Article I, Section 10, Paragraph 2 (export-import clause)
- Department of Revenue v. James B. Beam Distilling Co.Law held unconstitutional
Same Term, same area (Economic Activity)
- Merrill Lynch v. Ware
- North Dakota State Board of Pharmacy v. Snyder's Drug Stores, Inc.Altered precedent
- National Railroad Passenger Corp. v. National Association of Railroad Passengers
- Sea-Land Services, Inc. v. Gaudet
- Federal Power Commission v. New England Power Co.
- Teleprompter Corp. v. Columbia Broadcasting System, 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