Nebraska Department of Revenue v. John Loewenstein
513 U.S. 123 · Decided December 12, 1994 · 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
Nebraska Department of Revenue v. John Loewenstein was decided on December 12, 1994 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Clarence Thomas 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
- 513 U.S. 123 · 115 S. Ct. 557 · 130 L. Ed. 2d 470 · 1994 U.S. LEXIS 8802
- Docket number
- 93-823
- Decided
- December 12, 1994
- Argued
- October 11, 1994
- Court era
- Rehnquist 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
- Clarence Thomas
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Certiorari
- Issue area
- Federalism
- Legal provision
- 31 U.S.C. § 3124
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Chief Justice William H. Rehnquist | Majority | |
| Justice John Paul Stevens | Majority | |
| Justice Sandra Day O'Connor | Majority | |
| Justice Antonin Scalia | Majority | |
| Justice Anthony M. Kennedy | Majority | |
| Justice David H. Souter | Majority | |
| Justice Clarence Thomas | Majority | Wrote an opinion |
| Justice Ruth Bader Ginsburg | Majority | |
| Justice Stephen G. Breyer | Majority |
Full case caption
Nebraska Department of Revenue v. John Loewenstein
SCDB identifiers: case 1994-010, docket 1994-010-01.
Related decisions
Other cases on “National supremacy, intergovernmental tax immunity”
- Henry Harper v. Virginia Department of Taxation
- Keyton E. Barker and Pauline Barker v. Kansas
- Jefferson County v. William M. Acker, Jr.
- California State Board of Equalization v. Sierra Summit, Inc.
- South Carolina v. BakerAltered precedent
- Massachusetts v. United States
Cases on the same legal provision: 31 U.S.C. § 3124
Same Term, same area (Federalism)
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- Freightliner Corporation v. Ben Myrick
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- U.S. Term Limits, Inc. v. Ray ThorntonLaw 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