Opinion · Supreme Court of the United States
Tyler Pipe Industries, Inc. v. Washington State Department of Revenue
Tyler Pipe Indus., Inc. v. Wash. State Dep’t of Revenue, 483 U.S. 232 (1987)
- Type
- Opinion
- Court
- Supreme Court of the United States
- Jurisdiction
- Federal
- Date
- 1987-06-23
- Topic
- bankruptcy
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 244, see Maryland v. Louisiana, 451 U. S. 725, 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 247. I do not read the Court’s decision as extending the “internal consistency” test described in Armco Inc. v.
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concurring.
I join the Court’s opinion holding that “[i]n light of the facially discriminatory nature of the multiple activities exemption,” ante, at 244, see Maryland v. Louisiana, 451 U. S. 725, 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 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, 644-645 (1984), to taxes that are not facially discriminatory, contra, post, at 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. Schemer, post, p. 298 (O’Connor, J., dissenting).