Moorman Manufacturing Company v. Bair

PETITIONER: Moorman Manufacturing Company
LOCATION: Channel Islands National Park

DOCKET NO.: 77-454
DECIDED BY: Burger Court (1975-1981)
LOWER COURT: Iowa Supreme Court

CITATION: 437 US 267 (1978)
ARGUED: Mar 21, 1978
DECIDED: Jun 15, 1978

Donald K. Barnes - for appellant
Harry M. Griger - for appellee

Facts of the case


Media for Moorman Manufacturing Company v. Bair

Audio Transcription for Oral Argument - March 21, 1978 in Moorman Manufacturing Company v. Bair

Audio Transcription for Opinion Announcement - June 15, 1978 in Moorman Manufacturing Company v. Bair

John Paul Stevens:

The second text, the second case coming from Iowa involves the constitutionality of Iowa's formula for determining what portion of the income of an Interstate business shall be subject to tax in Iowa.

Under Iowa's formula, the portion that is taxed by that state is measured by the portion of the gross sales made in the -- the portion of the total sales made by the corporation which take place within the state.

For reasons stated in the opinion, which we filed with the clerk, we uphold the validity of this tax noting that if the Commerce problems that raises can effectively be dealt with by the Congress of the United States if it wishes to remove the risk of multiple taxation that this sort of statute does create.

There have been three dissenting opinions filed in this case; one by Justice Powell, one by Justice Brennan and one by Justice Blackmun.

Mr. Justice Blackmun has also joined Mr. Justice Powell's opinion.

Warren E. Burger:

Thank you, Mr. Justice Stevens.