Memphis Bank & Trust Co. v. Garner
459 U.S. 392 · Decided January 24, 1983 · 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
Memphis Bank & Trust Co. v. Garner was decided on January 24, 1983 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Thurgood Marshall 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
- 459 U.S. 392 · 103 S. Ct. 692 · 74 L. Ed. 2d 562 · 1983 U.S. LEXIS 1
- Docket number
- 81-1613
- Decided
- January 24, 1983
- Argued
- November 29, 1982
- Court era
- Burger Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Thurgood Marshall
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- State or local law or regulation
- Type of law
- State or local law or regulation
- Decision direction (SCDB)
- Conservative 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 | Wrote an opinion |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Majority | |
| 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
Memphis Bank & Trust Co. v. Garner, Shelby County Trustee, et al.
SCDB identifiers: case 1982-022, docket 1982-022-01.
Related decisions
Other cases on “State or local government tax”
- Xerox Corp. v. County of Harris
- Washington v. United States
- Exxon Corp. v. Eagerton
- Container Corporation of America v. Franchise Tax Board
- American Bank & Trust Co. v. Dallas County
- Asarco Inc. v. Idaho State Tax CommissionLaw held unconstitutional
Same Term, same area (Economic Activity)
- United States v. Security Industrial Bank
- Xerox Corp. v. County of Harris
- Director v. Perini North River Associates
- Herman & Maclean v. Huddleston
- Energy Reserves Group, Inc. v. Kansas Power & Light Co.
- Community Television of Southern California v. Gottfried
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