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United States Steel Corp. v. Multistate Tax Commission
United States Supreme Court
434 U.S. 452 (1978)
- Written by Josh Lee, JD
Facts
In 1972, 21 states were members of the Multistate Tax Compact, which was formed because traditional state-tax administration, as applied to multistate businesses, was inefficient and costly to both the state and the taxpayer. As part of the compact, a Multistate Tax Commission (defendant) was created as well. States could authorize the cgommission to conduct an audit. Each state was able to withdraw at any time. A group of multistate taxpayers (plaintiffs) were threatened with audits. The plaintiffs sued the Multistate Tax Compact, alleging that it was unconstitutional because it had not been approved by Congress.
Rule of Law
Issue
Holding and Reasoning (Powell, J.)
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