United States Steel Corp. v. Multistate Tax Commission

434 U.S. 452 · Decided February 21, 1978 · Supreme Court of the United States

At a glance

United States Steel Corp. v. Multistate Tax Commission was decided on February 21, 1978 by a vote of 7–2. The Court affirmed the lower court's decision. Justice Lewis F. Powell Jr. wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, state tax” in the Federalism 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

United States Steel Corp. et al. v. Multistate Tax Commission et al.

SCDB identifiers: case 1977-033, docket 1977-033-01.

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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