Oklahoma Tax Commission v. Jefferson Lines, Inc.

514 U.S. 175 · Decided April 3, 1995 · Supreme Court of the United States

At a glance

Oklahoma Tax Commission v. Jefferson Lines, Inc. was decided on April 3, 1995 by a vote of 7–2. The Court reversed the lower court's decision and remanded the case. Justice David H. Souter 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

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

Case details

How the Justices voted

Full case caption

Oklahoma Tax Commission v. Jefferson Lines, Inc.

SCDB identifiers: case 1994-038, docket 1994-038-01.

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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