Help us improve in just 2 minutes—share your thoughts in our reader survey.
ATLANTIC COAST LINE RAILROAD CO. v. PHILLIPS, STATE REVENUE COMMISSIONER (1947)

![]() |
ATLANTIC COAST LINE RAILROAD CO. v. PHILLIPS, STATE REVENUE COMMISSIONER |
---|
Term: 1946 |
Important Dates |
Argued: April 9, 1947 |
Decided: June 23, 1947 |
Outcome |
Affirmed (includes modified) |
Vote |
9-0 |
Majority |
Hugo Black • Harold Burton • William Douglas • Felix Frankfurter • Robert Jackson • Frank Murphy • Stanley Reed • Frederick Vinson |
Concurring |
Wiley Rutledge |
ATLANTIC COAST LINE RAILROAD CO. v. PHILLIPS, STATE REVENUE COMMISSIONER is a case that was decided by the Supreme Court of the United States on June 23, 1947. The case was argued before the court on April 9, 1947.
In a 9-0 ruling, the U.S. Supreme Court affirmed the ruling of the lower court. The case originated from the Georgia State Trial Court.
For a full list of cases decided in the 1940s, click here. For a full list of cases decided by the Vinson Court, click here.
About the case
- Subject matter: Economic Activity - state or local government tax
- Petitioner: State or local governmental taxpayer, or executor of the estate of
- Petitioner state: Georgia
- Respondent type: Governmental official, or an official of an agency established under an interstate compact
- Respondent state: Georgia
- Citation: 332 U.S. 168
- How the court took jurisdiction: Appeal
- What type of decision was made: Opinion of the court (orally argued)
- Who was the chief justice: Frederick Vinson
- Who wrote the majority opinion: Felix Frankfurter
These data points were accessed from The Supreme Court Database, which also attempts to categorize the ideological direction of the court's ruling in each case. This case's ruling was categorized as liberal.
See also
- United States Supreme Court cases and courts
- Supreme Court of the United States
- History of the Supreme Court
- United States federal courts
- Ballotpedia's Robe & Gavel newsletter
External links
Footnotes