From our private database of 35,400+ case briefs...
Tyler Pipe v. Washington Department of Revenue
United States Supreme Court
483 U.S. 232 (1987)
Washington state imposed a business and occupation tax (B&O tax) on business activities in the state, including extracting raw materials, manufacturing, wholesale sales, and retail sales, pursuant to Washington Revenue Code 82.04.220 (1985). The sales tax was measured by the gross proceeds of sales, and the manufacturing tax was measured by the value of manufactured products. Typically, Washington imposed the same taxes on different activities. The B&O tax included an exemption from the manufacturing tax for the portion of the manufacturer’s output that was subject to the wholesale tax. Consequently, the wholesale tax applied to out-of-state manufacturers, but not to local manufacturers. Tyler Pipe Industries, Inc. (Tyler) (plaintiff) sued the Washington Department of Revenue (defendant) challenging the B&O tax under the Commerce Clause. The superior court upheld the B&O tax, and the Washington Supreme Court affirmed. The United States Supreme Court noted probable jurisdiction.
Rule of Law
Holding and Reasoning (Stevens, J.)
Dissent (Scalia, J.)
What to do next…
Unlock this case brief with a free (no-commitment) trial membership of Quimbee.
You’ll be in good company: Quimbee is one of the most widely used and trusted sites for law students, serving more than 616,000 law students since 2011. Some law schools—such as Yale, Berkeley, and Northwestern—even subscribe directly to Quimbee for all their law students.Unlock this case briefRead our student testimonials
Learn more about Quimbee’s unique (and proven) approach to achieving great grades at law school.
Quimbee is a company hell-bent on one thing: helping you get an “A” in every course you take in law school, so you can graduate at the top of your class and get a high-paying law job. We’re not just a study aid for law students; we’re the study aid for law students.Learn about our approachRead more about Quimbee
Here's why 616,000 law students have relied on our case briefs:
- Written by law professors and practitioners, not other law students. 35,400 briefs, keyed to 984 casebooks. Top-notch customer support.
- The right amount of information, includes the facts, issues, rule of law, holding and reasoning, and any concurrences and dissents.
- Access in your classes, works on your mobile and tablet. Massive library of related video lessons and high quality multiple-choice questions.
- Easy to use, uniform format for every case brief. Written in plain English, not in legalese. Our briefs summarize and simplify; they don’t just repeat the court’s language.