Werner Machine Co., Inc. v. Director of Division of Taxation
350 U.S. 492 · Decided March 26, 1956 · Supreme Court of the United States
At a glance
Werner Machine Co., Inc. v. Director of Division of Taxation was decided on March 26, 1956 unanimously (9–0). The Court affirmed the lower court's decision. The decision was issued per curiam (an unsigned opinion of the Court). SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 350 U.S. 492 · 76 S. Ct. 534 · 100 L. Ed. 2d 634 · 1956 U.S. LEXIS 1203
- Docket number
- 63
- Decided
- March 26, 1956
- Argued
- March 5, 1956
- Court era
- Warren Court
- Decision type
- Per curiam (orally argued)
- Disposition
- Affirmed
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 9–0 (unanimous)
- Opinion assigned by
- Earl Warren
- How the case arrived
- Appeal
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- Article VI, Section 2 (supremacy clause)
- Type of law
- Constitution
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | |
| Justice Stanley F. Reed | Majority | |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Harold H. Burton | Majority | |
| Justice Tom C. Clark | Majority | |
| Justice Sherman Minton | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority |
Full case caption
Werner Machine Co., Inc. v. Director of Division of Taxation, Department of the Treasury, of New Jersey
SCDB identifiers: case 1955-047, docket 1955-047-01.
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- Offutt Housing Co. v. County of Sarpy
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Cases on the same legal provision: Article VI, Section 2 (supremacy clause)
- Public Utilities Commission of California v. United StatesLaw held unconstitutional
- Franklin National Bank of Franklin Square v. New York
- City of Chicago v. AtchisonLaw held unconstitutional
- Rogers v. Calumet National Bank of Hammond
- Esso Standard Oil Co. v. Evans
- Federal Land Bank of Wichita v. Board of County Commissioners of Kiowa CountyLaw held unconstitutional
Same Term, same area (Economic Activity)
- Williams v. United States.
- Liquid Carbonic Corp. v. United States
- Indian Towing Co., Inc. v. United States
- Neese v. Southern Railway Co.
- Bernhardt v. Polygraphic Company of America, Inc.
- Ryan Stevedoring Co., Inc. v. Pan-Atlantic Steamship 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