Study aid, not legal advice. caselaw is not a law firm and does not provide legal advice or engage in the unauthorized practice of law (UPL). All briefs, outlines, and citation tools on these pages are educational summaries for law students; they are not a substitute for advice from a licensed attorney admitted in your jurisdiction. Bar-admission rules vary by state. For court filings or client matters, verify every authority against the official reporter and your court's local rules. Use of caselaw does not create an attorney-client relationship.
Moorman Manufacturing Co. v. Bair, Director of Revenue of Iowa, 1977 — 434 U.S. 953 · caselaw · US
Tax
Moorman Manufacturing Co. v. Bair, Director of Revenue of Iowa
434 U.S. 953·Supreme Court of the United States·1977
Brief incoming
Hand-reviewed Bluebook brief (procedural posture, facts, issue, holding, reasoning, dissent) ships once the AI generation pipeline runs through this case. Join the waitlist to get notified when 1L briefs go live.
Opinion
No. 77-454.
Moorman Manufacturing Co. v. Bair, Director of Revenue of Iowa.
[MAJORITY]
Appeal from Sup. Ct. Iowa. Motions of William J. Baumol et al., Motor Vehicle Manufacturers Association of the United States, Inc., Multistate Tax Commission, and Committee on State Taxation of the Council of State Chambers of Commerce for leave to file briefs as amici curiae granted. Probable jurisdiction noted.