U.S. STEEL CORP. v. MULTISTATE TAX COMM.

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Case Basics
Docket No. 
76-635
Appellee 
Multistate Tax Comm.
Appellant 
U.S. Steel Corp.
Advocates
(Argued the cause for the appellees)
(Argued the cause for the appellants)
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Term:
Facts of the Case 

In 1972, twenty one states were members of the Multistate Tax Compact, a body formed by states to assist them in formulating and administering tax law relating to multistate businesses. The Compact had not received congressional approval.

Question 

Did the formation of this group violate the the Compact Clause of Article I?

Conclusion 
Decision: 7 votes for Multistate Tax Comm., 2 vote(s) against
Legal provision: Article 1, Section 10, Paragraph 3: Compact Clause

The Court found no constitutional violation. The Compact did not enhance state political power at the expense of the United States; it not confer to states powers which they did not already possess; it did not involve any delegation of state power to the Commission. Furthermore, argued Justice Powell, each state was free to withdraw from the group at any time.

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U.S. STEEL CORP. v. MULTISTATE TAX COMM.. The Oyez Project at IIT Chicago-Kent College of Law. 22 October 2014. <http://www.oyez.org/cases/1970-1979/1977/1977_76_635>.
U.S. STEEL CORP. v. MULTISTATE TAX COMM., The Oyez Project at IIT Chicago-Kent College of Law, http://www.oyez.org/cases/1970-1979/1977/1977_76_635 (last visited October 22, 2014).
"U.S. STEEL CORP. v. MULTISTATE TAX COMM.," The Oyez Project at IIT Chicago-Kent College of Law, accessed October 22, 2014, http://www.oyez.org/cases/1970-1979/1977/1977_76_635.