Supreme Court· 10/9/1984

Armco Inc. v. Hardesty

Citations

467 U.S. 638
104 S. Ct. 2620
81 L. Ed. 2d 540
1984 U.S. LEXIS 110

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

noting that taxpayer does not have to prove \actual discriminatory impact\ to show that certain tax is form of discrimination against interstate commerce
noting that taxpayer does not have to prove Aactual discriminatory impact@ to show that certain tax is form of discrimination against interstate commerce
invalidating West Virginia’s wholesale gross receipts tax which exempted local manufacturers, even though local manufacturers paid a higher manufacturing tax
applying the case to invalidate a West Virginia gross receipts tax based on an unconstitutionally narrow exemption limited only to local manufacturers
commingling consideration of the internal consistency test and the discrimination prong of the Complete Auto test because “[a] tax that unfairly apportions income from other States is a form of discrimination against interstate commerce”
commingling consideration of the internal consistency test and the discrimination prong of the Complete Auto test because “[a] tax that unfairly apportions income from other States is a form of discrimination against interstate commerce”

Source: CourtListener parenthetical corpus (CC0).

Judges: Powell, Rehnquist

Read full opinion on CourtListener

Cited by

191 cases in this archive cite this case; the 20 most cited are listed.

Cites

17 cases in this archive are cited by this case.

Other cases named Armco Inc. v. Hardesty

4 other CourtListener records share this case name.

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.