Richfield Oil Corp. v. State Board of Equalization
329 U.S. 69 · Decided November 25, 1946 · Supreme Court of the United States
At a glance
Richfield Oil Corp. v. State Board of Equalization was decided on November 25, 1946 by a vote of 7–1. The Court reversed the lower court's decision. Justice William O. Douglas 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
Case details
- Citations
- 329 U.S. 69 · 67 S. Ct. 156 · 91 L. Ed. 80 · 1946 U.S. LEXIS 3005
- Docket number
- 46
- Decided
- November 25, 1946
- Argued
- October 24, 1946
- Court era
- Vinson Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 7–1
- Majority opinion
- William O. Douglas
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article I, Section 10, Paragraph 2 (export-import clause)
- Type of law
- Constitution
- Held unconstitutional
- A state or territorial law, regulation or constitutional provision
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Dissent | Wrote an opinion |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | Wrote an opinion |
| Justice Robert H. Jackson | Majority | |
| Justice Wiley B. Rutledge | Majority | |
| Justice Harold H. Burton | Majority | |
| Chief Justice Fred M. Vinson | Majority |
Did not participate: Frank Murphy.
Full case caption
Richfield Oil Corp. v. State Board of Equalization
SCDB identifiers: case 1946-006, docket 1946-006-01.
Related decisions
Other cases on “State or local government tax”
- Freeman v. HewitLaw held unconstitutional
- International Harvester Co. v. Evatt
- Joseph v. Carter & Weekes Stevedoring Co.Law held unconstitutional
- Independent Warehouses, Inc. v. Scheele
- Greenough v. Tax Assessors of Newport
- Atlantic Coast Line Railroad Co. v. Phillips
Cases on the same legal provision: Article I, Section 10, Paragraph 2 (export-import clause)
- Department of Revenue v. James B. Beam Distilling Co.Law held unconstitutional
Same Term, same area (Economic Activity)
- Halliburton Oil Well Cementing Co. v. WalkerAltered precedent
- Champlin Refining Co. v. United States
- United States v. Howard P. Foley Co., Inc.
- American Power & Light Co. v. Securities & Exchange Commission
- Vanston Bondholders Protective Committee v. Green
- Federal Communications Commission v. Woko, Inc.
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