Austin v. New Hampshire

RESPONDENT: New Hampshire
LOCATION: Alabama State Docks

DOCKET NO.: 73-2060
DECIDED BY: Burger Court (1972-1975)
LOWER COURT: New Hampshire Supreme Court

CITATION: 420 US 656 (1975)
ARGUED: Jan 15, 1975
DECIDED: Mar 19, 1975

Charles G. Cleaveland - for appellee, pro hac vice, by special leave of Court
Charles W. Smith - for appellants

Facts of the case


Media for Austin v. New Hampshire

Audio Transcription for Oral Argument - January 15, 1975 in Austin v. New Hampshire

Audio Transcription for Opinion Announcement - March 19, 1975 in Austin v. New Hampshire

Warren E. Burger:

The judgment and opinion of the Court in 73-2060, Austin against New Hampshire will be announced by Mr. Justice Marshall.

Thurgood Marshall:

In this case, the appellants, residents of Maine have challenged a New Hampshire Commuters Income Tax under which their income earned in New Hampshire is taxed while the earned income of New Hampshire residents no matter where earned are not taxed.

A prior decision of this Court established that in the area of taxation, the Privileges and Immunities Clause of Article IV of the constitution required that non-residents be treated on terms of substantial equality with residents.

The actual effect of the New Hampshire Commuters Tax however, if exact from the non-residents the wholly disproportionate share of the costs of government.

Therefore, for reasons stated in an opinion filed today with the clerk, we hold the tax statute unconstitutional under the Privileges and Immunities Clause of the Fourteenth Amendment.

Mr. Justice Blackmun has filed a dissenting opinion.

Mr. Justice Douglas took no part in the consideration or decision of this case.

Warren E. Burger:

Thank you Mr. Justice Marshall.