U.S. Steel Corp. v. Multistate Tax Commission

E479820

United States Supreme Court case constitutional law case court case tax law case

U.S. Steel Corp. v. Multistate Tax Commission is a 1978 U.S. Supreme Court case that upheld the validity of a multistate tax compact and clarified the limits of the Constitution’s Compact Clause on interstate agreements.

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All labels observed (3)

Label	Occurrences
Multistate Tax Compact did not unlawfully burden or discriminate against interstate commerce	1
Multistate Tax Compact did not violate the Compact Clause	1
U.S. Steel Corp. v. Multistate Tax Commission canonical	1

How this entity was disambiguated

This entity first appeared as the object of triple T4892187 — resolving that mention is where its identity was fixed. The disambiguator weighed these candidate entities and picked the highlighted one (or “None”, minting a new entity). This is how homonymy is resolved: the same surface form can point to different entities.

NED1 Entity disambiguation (via context triple) gpt-5-mini-2025-08-07

Target entity: U.S. Steel Corp. v. Multistate Tax Commission
Context triple: [Compact Clause of the United States Constitution, appliedInCase, U.S. Steel Corp. v. Multistate Tax Commission]

A. Moritz v. Commissioner
Moritz v. Commissioner is a landmark 1972 U.S. tax law case in which Ruth Bader Ginsburg successfully challenged gender-based discrimination in the tax code, helping to establish a foundation for modern sex equality jurisprudence.
B. Blair v. Commissioner
Blair v. Commissioner is a U.S. Supreme Court tax law case that addressed the assignment of income doctrine, holding that a taxpayer who assigns a beneficial interest in a trust also shifts the tax liability on the income from that interest.
C. United States taxation and revenue case law
United States taxation and revenue case law comprises judicial decisions that interpret and apply federal and state tax statutes, regulations, and constitutional provisions, shaping how taxes are assessed, collected, and disputed in the United States.
D. International Shoe Co. v. Washington
International Shoe Co. v. Washington is a landmark 1945 U.S. Supreme Court decision that established the modern "minimum contacts" standard for determining when a state may exercise personal jurisdiction over an out-of-state defendant.
E. Helvering v. Clifford
Helvering v. Clifford is a landmark 1940 U.S. Supreme Court tax law case that clarified when income from a trust should be attributed to the grantor for federal income tax purposes.
F. None of above. chosen
G. Unsure - the case is ambiguous/there is not enough information to decide.

NED2 Entity disambiguation (via description) gpt-5-mini-2025-08-07

Target entity: U.S. Steel Corp. v. Multistate Tax Commission
Target entity description: U.S. Steel Corp. v. Multistate Tax Commission is a 1978 U.S. Supreme Court case that upheld the validity of a multistate tax compact and clarified the limits of the Constitution’s Compact Clause on interstate agreements.

A. Moritz v. Commissioner
Moritz v. Commissioner is a landmark 1972 U.S. tax law case in which Ruth Bader Ginsburg successfully challenged gender-based discrimination in the tax code, helping to establish a foundation for modern sex equality jurisprudence.
B. Blair v. Commissioner
Blair v. Commissioner is a U.S. Supreme Court tax law case that addressed the assignment of income doctrine, holding that a taxpayer who assigns a beneficial interest in a trust also shifts the tax liability on the income from that interest.
C. United States taxation and revenue case law
United States taxation and revenue case law comprises judicial decisions that interpret and apply federal and state tax statutes, regulations, and constitutional provisions, shaping how taxes are assessed, collected, and disputed in the United States.
D. International Shoe Co. v. Washington
International Shoe Co. v. Washington is a landmark 1945 U.S. Supreme Court decision that established the modern "minimum contacts" standard for determining when a state may exercise personal jurisdiction over an out-of-state defendant.
E. Helvering v. Clifford
Helvering v. Clifford is a landmark 1940 U.S. Supreme Court tax law case that clarified when income from a trust should be attributed to the grantor for federal income tax purposes.
F. None of above. chosen

Statements (34)

Predicate	Object
instanceOf	United States Supreme Court case ⓘ constitutional law case ⓘ court case ⓘ tax law case ⓘ
appliedTo	Multistate Tax Compact ⓘ linked to: interstate compact council
areaOfLaw	United States constitutional law ⓘ intergovernmental relations ⓘ state and local taxation ⓘ
clarified	limits of the Constitution’s Compact Clause on interstate agreements ⓘ when congressional consent is necessary for interstate compacts ⓘ
constitutionalProvisionInterpreted	Article I, Section 10, Clause 3 of the United States Constitution ⓘ linked to: Article I, Section 10 of the United States Constitution
country	United States ⓘ linked to: United States of America
court	Supreme Court of the United States ⓘ
decisionDate	1978 ⓘ
effect	confirmed states’ ability to cooperate on tax administration without always needing congressional approval ⓘ upheld validity of a multistate tax compact ⓘ
holding	Congressional consent is not required for every interstate agreement ⓘ Multistate Tax Commission did not impermissibly encroach on federal supremacy ⓘ Multistate Tax Compact did not unlawfully burden or discriminate against interstate commerce ⓘ linked to: U.S. Steel Corp. v. Multistate Tax Commission Multistate Tax Compact did not violate the Compact Clause ⓘ linked to: U.S. Steel Corp. v. Multistate Tax Commission Only interstate agreements that enhance state power at the expense of federal supremacy require congressional consent ⓘ
impactOnLaw	influenced later cases on interstate compacts and federalism ⓘ
jurisdiction	United States ⓘ linked to: United States of America
languageOfProceeding	English ⓘ
legalIssue	Compact Clause of the United States Constitution ⓘ federalism ⓘ interstate compacts ⓘ state taxation of multistate businesses ⓘ
petitioner	United States Steel Corporation ⓘ
relatedTo	Multistate Tax Commission ⓘ Multistate Tax Compact ⓘ linked to: Multistate Tax Commission
respondent	Multistate Tax Commission ⓘ
subjectOf	analysis of state power to enter multistate tax compacts ⓘ interpretation of the Compact Clause ⓘ

How these facts were elicited

Referenced by (3)

Full triples — surface form annotated when it differs from this entity's canonical label.

Compact Clause of the United States Constitution → appliedInCase → U.S. Steel Corp. v. Multistate Tax Commission ⓘ

U.S. Steel Corp. v. Multistate Tax Commission → holding → Multistate Tax Compact did not violate the Compact Clause ⓘ

linked to: U.S. Steel Corp. v. Multistate Tax Commission

U.S. Steel Corp. v. Multistate Tax Commission → holding → Multistate Tax Compact did not unlawfully burden or discriminate against interstate commerce ⓘ