Limbach v. Hooven & Allison Co.
466 U.S. 353 · Decided April 18, 1984 · Supreme Court of the United States
At a glance
Limbach v. Hooven & Allison Co. was decided on April 18, 1984 unanimously (9–0). The Court vacated the lower court's decision and remanded the case. Justice Harry A. Blackmun wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area. SCDB codes this decision as formally altering one or more of the Court's own precedents.
Read the opinion
Case details
- Citations
- 466 U.S. 353 · 104 S. Ct. 1837 · 80 L. Ed. 2d 356 · 1984 U.S. LEXIS 62
- Docket number
- 83-96
- Decided
- April 18, 1984
- Argued
- February 22, 1984
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Vacated and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Harry A. Blackmun
- 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
- Altered precedent
- Yes — formally altered the Court's precedent
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Majority | |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority |
Full case caption
Limbach, Tax Commissioner of Ohio v. Hooven & Allison Co.
SCDB identifiers: case 1983-074, docket 1983-074-01.
Related decisions
Other cases on “State or local government tax”
- Westinghouse Electric Corp. v. TullyLaw held unconstitutional
- Armco Inc. v. HardestyLaw held unconstitutional
- Bacchus Imports, Ltd. v. DiasLaw held unconstitutional
- American Bank & Trust Co. v. Dallas County
- Container Corporation of America v. Franchise Tax Board
- Exxon Corp. v. Eagerton
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)
- Norfolk Redevelopment and Housing Authority v. Chesapeake & Potomac Telephone Company of Virginia
- Secretary of the Interior v. California
- Sony Corporation of America v. Universal City Studios, Inc.
- Daily Income Fund, Inc. v. Fox
- Southland Corp. v. Keating
- Dixson v. United States
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