Spector Motor Service, Inc. v. O'Connor
340 U.S. 602 · Decided March 26, 1951 · Supreme Court of the United States
At a glance
Spector Motor Service, Inc. v. O'Connor was decided on March 26, 1951 by a vote of 6–3. The Court reversed the lower court's decision. Justice Harold H. Burton 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
- 340 U.S. 602 · 71 S. Ct. 508 · 95 L. Ed. 2d 573 · 1951 U.S. LEXIS 2054
- Docket number
- 132
- Decided
- March 26, 1951
- Argued
- October 29, 1950
- Reargued
- January 10, 1951
- 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
- 6–3
- Majority opinion
- Harold H. Burton
- Opinion assigned by
- Fred M. Vinson
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article I, Section 8, Paragraph 3 (interstate commerce 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 | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Dissent | |
| Justice Robert H. Jackson | Majority | |
| Justice Harold H. Burton | Majority | Wrote an opinion |
| Chief Justice Fred M. Vinson | Majority | |
| Justice Tom C. Clark | Dissent | Wrote an opinion |
| Justice Sherman Minton | Majority |
Full case caption
Spector Motor Service, Inc. v. O'Connor, Tax Commissioner
SCDB identifiers: case 1950-051, docket 1950-051-01.
Related decisions
Other cases on “State or local government tax”
- Canton Railroad Co. v. Rogan
- Western Maryland Railway Co. v. Rogan
- Norton Company v. Department of Revenue of IllinoisLaw held unconstitutional
- Carson v. Roane-Anderson Company
- Capitol Greyhound Lines v. Brice
- Standard Oil Co. v. PeckAltered precedentLaw held unconstitutional
Cases on the same legal provision: Article I, Section 8, Paragraph 3 (interstate commerce clause)
- Panhandle Eastern Pipe Line Co. v. Michigan Public Service Commission
- Dean Milk Co. v. City of MadisonLaw held unconstitutional
- Breard v. Alexandria
- Lloyd A. Fry Roofing Co. v. Wood
- California v. Zook
- Toomer v. WitsellLaw held unconstitutional
Same Term, same area (Economic Activity)
- Fogarty v. United States
- Standard Oil Company of New Jersey v. United States
- Libby v. United States
- United States v. United States Gypsum Co.
- Feres v. United States
- Great Atlantic & Pacific Tea Co. v. Supermarket Equipment Corp.
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