Shell Oil Co. v. Iowa Department of Revenue, 488 U.S. 19 (1988) - USREPORTS-488-19 | Content Details | GovInfo

Skip to main content

Shell Oil Co. v. Iowa Department of Revenue, 488 U.S. 19 (1988)

Category: Judicial Publications

Collection: United States Reports

Volume: 488

SuDoc Class Number: JU 6.8:488

Decision Date: November 8, 1988

Court Term: 1988

Reporter: Frank D. Wagner

United States Reports Citation: 488 U.S. 19 (1988)

Subjects (LLC): Apportionment Formula; Corporate Income Tax; Oil and Gas; Sales and Excise Tax; Commerce Clause; Tax Law; State and Local Taxation; Taxation; Judiciary; Outer Continental Shelf Lands Act; Natural Resources

Subjects (SCDB): Federal Pre-emption of State Legislation Or Regulation. Cf. State Regulation of Business. Rarely Involves Union Activity. Does Not Involve Constitutional Interpretation Unless the Court Says It Does.; Federalism