In The
Supreme Court of the United States
TYLER PIPE INDUSTRIES, INC.
v.
WASHINGTON STATE DEPARTMENT OF REVENUE
Decided June 23, 1987
Justice O’Connor, Concurring
Topic: Economic Activity* | Court vote: 6–2 | |
Joining O'Connor opinion: No other Justices joined this opinion. | ||
Citation: 483 U.S. 232 | Docket: 85–1963 | Audio: Listen to this case's oral arguments at Oyez |
* As categorized by the Washington University Law Supreme Court Database
DISCLAIMER: Only United States Reports are legally valid sources for Supreme Court opinions. The text below is provided for ease of access only. If you need to cite the exact text of this opinion or if you would like to view the opinions of the other Justices in this case, please view the original United States Report at Justia. The Sandra Day O'Connor Institute does not in any way represent, warrant, or guarantee that the text below is accurate."
Opinion
JUSTICE O'CONNOR, concurring.
I join the Court's opinion holding that, "[i]n light of the facially discriminatory nature of the multiple activities exemption," ante at 483 U. S. 244, see Maryland v. Louisiana, 451 U. S. 725, 451 U. S. 756 -757 (1981), the Washington taxpayers need not prove actual discriminatory impact "by an examination of the tax burdens imposed by other States." Ante at 483 U. S. 247. I do not read the Court's decision as extending the "internal consistency" test described in Armco Inc. v. Hardesty, 467 U. S. 638, 467 U. S. 644 -645 (1984), to taxes that are not facially discriminatory, contra, post at 483 U. S. 257 -258 (SCALIA, J., concurring in part and dissenting in part), nor would I agree with such a result in these cases. See American Trucking Assns., Inc. v. Scheiner, post p. 483 U. S. 298 (O'CONNOR, J., dissenting).
Header photo: United States Supreme Court. Credit: Patrick McKay / Flickr - CC.