Moorman Manufacturing Co. v. Bair
437 U.S. 267 · Decided June 15, 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
Moorman Manufacturing Co. v. Bair was decided on June 15, 1978 by a vote of 6–3. The Court affirmed the lower court's decision. Justice John Paul Stevens 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
- 437 U.S. 267 · 98 S. Ct. 2340 · 57 L. Ed. 2d 197 · 1978 U.S. LEXIS 111
- Docket number
- 77-454
- Decided
- June 15, 1978
- Argued
- March 21, 1978
- 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
- 6–3
- Majority opinion
- John Paul Stevens
- Opinion assigned by
- Warren E. Burger
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Fourteenth Amendment (due process)
- Type of law
- Constitutional amendment
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Dissent | Wrote an opinion |
| Justice Potter Stewart | Majority | |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Chief Justice Warren E. Burger | Majority | |
| Justice Harry A. Blackmun | Dissent | Wrote an opinion |
| Justice Lewis F. Powell Jr. | Dissent | Wrote an opinion |
| Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | Wrote an opinion |
Full case caption
Moorman Manufacturing Co. v. Bair, Director of Revenue of Iowa
SCDB identifiers: case 1977-118, docket 1977-118-01.
Related decisions
Other cases on “State or local government tax”
- First Federal Savings & Loan Association of Boston v. Tax Commission of Massachusetts
- Department of Revenue of Washington v. Association of Washington Stevedoring CompaniesAltered precedent
- Montana v. United States
- Chase Manhattan Bank, N. A. v. Finance Administration of City of New York
- Arizona Public Service Co. v. SneadLaw held unconstitutional
- Japan Line, Ltd. v. County of Los AngelesLaw held unconstitutional
Cases on the same legal provision: Fourteenth Amendment (due process)
- Exxon Corp. v. Governor of Maryland
- Taylor v. Kentucky
- Kulko v. Superior Court of California in and for the City and County of San Francisco (Horn
- Flagg Bros., Inc. v. Brooks
- Memphis Light v. Craft
- Board of Curators of the University of Missouri v. Horowitz
Same Term, same area (Economic Activity)
- County Board of Arlington County v. Richards
- Southern Overlying Carrier Chapter of the California Dump Truck Owners Association v. Public Utilities Commission of California
- Adamo Wrecking Co. v. United States
- Pfizer Inc. v. Government of India
- Carter v. MillerLaw held unconstitutional
- Raymond Motor Transportation, Inc. v. RiceLaw held unconstitutional
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