opinion: SPENCER et ux. v. SOUTH CAROLINA TAX COMMISSION et al.
  No. 84-249.
  Argued February 27, 1985
  Decided March 27, 1985
  Henry L. Parr, Jr., argued the cause for petitioners. With him on the briefs were Eric B. Amstutz and Frank S. Holleman III.
  Ray N. Stevens, Senior Assistant Attorney General of South Carolina, argued the cause for respondents. With him on the brief were T. Travis Medlock, Attorney General, and Joe L. Allen, Jr., Chief Deputy Attorney General.
  Briefs of amici curiae urging affirmance were filed for the State of Alaska et al. by Francis X. Bellotti, Attorney General of Massachusetts, Thomas R. Kiley, First Assistant Attorney General, Judith S. Yogman, Assistant Attorney General, Norman Gorsuch, Attorney General of Alaska, Steve Clark, Attorney General of Arkansas, Duane Woodard, Attorney General of Colorado, Jim Jones, Attorney General of Idaho, Thomas J. Miller, Attorney General of Iowa, David L. Armstrong, Attorney General of Kentucky, Alex W. Rose, Assistant Attorney General, Stephan H. Sachs, Attorney General of Maryland, Hubert H. Humphrey III, Attorney General of Minnesota, Brian McKay, Attorney General of Nevada, Peter W. Mosseau, Acting Attorney General of New Hampshire, Robert O. Wefald, Attorney General of North Dakota, Anthony J. Cele-brezze, Jr., Attorney General of Ohio, LeRoy S. Zimmerman, Attorney General of Pennsylvania, and Mark V. Meierhenry, Attorney General of South Dakota; and for the Council of State Governments et al. by Joyce Holmes Benjamin.
  Per Curiam.
  The judgment is affirmed by an equally divided Court.
  Justice Powell took no part in the decision of this case.
choices: Alabama Alaska American Samoa Arizona Arkansas California Colorado Connecticut Delaware District of Columbia Federated States of Micronesia Florida Georgia Guam Hawaii Idaho Illinois Indiana Iowa Kansas Kentucky Louisiana Maine Marshall Islands Maryland Massachusetts Michigan Minnesota Mississippi Missouri Montana Nebraska Nevada New Hampshire New Jersey New Mexico New York North Carolina North Dakota Northern Mariana Islands Ohio Oklahoma Oregon Palau Pennsylvania Puerto Rico Rhode Island South Carolina South Dakota Tennessee Texas Utah Vermont Virgin Islands Virginia Washington West Virginia Wisconsin Wyoming United States Interstate Compact Philippines Indian Dakota