The United States Supreme Court case, United States Steel Corp. et al. v. Multistate Tax Commission et al., revolved around the constitutionality of a multistate tax compact and its implementing legislation which was designed to promote uniformity in state taxation of interstate businesses. The petitioners, including U.S Steel Corporation, argued that the agreement violated the Compact Clause of the Constitution as it was an agreement between states that did not receive congressional consent. However, in 1977, the Supreme Court ruled against this argument stating that not all agreements or compacts between states require Congressional approval; only those which may increase political power in states at expense of federal supremacy need such consent according to Article I Section 10 clause 3 (Compact Clause) of US Constitution . Therefore, since this particular compact served administrative convenience rather than enhancing state power vis-a-vis Federal Government , it didn't infringe upon federal supremacy and hence no violation occurred.

In the dissenting opinion for United States Steel Corp. v. Multistate Tax Commission, Justice Brennan argued that the Compact Clause of the Constitution does not require congressional consent for every agreement between states. He believed that only those compacts which threaten federal supremacy or encroach upon its powers need such approval. The compact in question, according to him, did neither and was merely a cooperative effort by states to simplify tax collection from multistate corporations and prevent tax evasion. It didn't bind any state to act against its will nor did it enhance state power at the expense of federal authority; thus no threat existed towards national unity or interests warranting Congressional intervention as per Article I Section 10 clause 3 (Compact Clause) of US constitution.