West v. Oklahoma Tax Commission

334 U.S. 717 · Decided June 14, 1948 · Supreme Court of the United States

At a glance

West v. Oklahoma Tax Commission was decided on June 14, 1948 by a vote of 6–3. The Court affirmed the lower court's decision. Justice Frank Murphy 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

West v. Oklahoma Tax Commission

SCDB identifiers: case 1947-105, docket 1947-105-01.

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Cases on the same legal provision: Article VI, Section 2 (supremacy clause)

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Same Term, same area (Economic Activity)

• Federal Crop Insurance Corp. v. Merrill
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• Lillie v. Thompson
  332 U.S. 459Decided November 24, 19479–0Per curiam
• Aero Mayflower Transit Co. v. Board of Railroad Commissioners of Montana
  332 U.S. 495Decided December 8, 19479–0Wiley B. Rutledge
• Callen v. Pennsylvania Railroad Co.
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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