National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois

386 U.S. 753 · Decided May 8, 1967 · Supreme Court of the United States

At a glance

National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois was decided on May 8, 1967 by a vote of 6–3. 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. SCDB records that the Court declared a state or territorial law, regulation or constitutional provision unconstitutional.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

National Bellas Hess, Inc. v. Department of Revenue of the State of Illinois

SCDB identifiers: case 1966-090, docket 1966-090-01.

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Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)

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Same Term, same area (Economic Activity)

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• Watkins v. Conway
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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