Massachusetts v. United States
435 U.S. 444 · Decided March 29, 1978 · 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
Massachusetts v. United States was decided on March 29, 1978 by a vote of 6–2. The Court affirmed the lower court's decision. Justice William J. Brennan Jr. wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, intergovernmental tax immunity” in the Federalism area.
Read the opinion
Case details
- Citations
- 435 U.S. 444 · 98 S. Ct. 1153 · 55 L. Ed. 2d 403 · 1978 U.S. LEXIS 20
- Docket number
- 76-1500
- Decided
- March 29, 1978
- Argued
- December 6, 1977
- 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
- 6–2
- Majority opinion
- William J. Brennan Jr.
- Opinion assigned by
- William J. Brennan Jr.
- How the case arrived
- Certiorari
- Issue area
- Federalism
- Legal provision
- 26 U.S.C. § 4491
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
| Justice Potter Stewart | Concurrence | Co-authored an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Dissent | |
| Justice Lewis F. Powell Jr. | Concurrence | Co-authored an opinion |
| Justice William H. Rehnquist | Dissent | Wrote an opinion |
| Justice John Paul Stevens | Majority |
Did not participate: Harry A. Blackmun.
Full case caption
Massachusetts v. United States
SCDB identifiers: case 1977-060, docket 1977-060-01.
Related decisions
Other cases on “National supremacy, intergovernmental tax immunity”
- United States v. Tax Commission of MississippiLaw held unconstitutional
- First Agricultural National Bank of Berkshire County v. State Tax Commission
- South Carolina v. BakerAltered precedent
- California State Board of Equalization v. Sierra Summit, Inc.
- United States v. Boyd
- Keyton E. Barker and Pauline Barker v. Kansas
Same Term, same area (Federalism)
- General Atomic Co. v. Felter
- United States Steel Corp. v. Multistate Tax Commission
- Ray v. Atlantic Richfield Co.
- Malone v. White Motor Corp.
- United States v. California
- Sears v. San Diego County District Council of Carpenters
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