South Carolina v. Baker

From Wikipedia, the free encyclopedia

The introduction to this article provides insufficient context for those unfamiliar with the subject.
Please help improve the article with a good introductory style.

South Carolina v. Baker

Supreme Court of the United States

Argued December 7, 1987
Decided April 20, 1988

Full case name:	South Carolina v. Baker, Secretary of the Treasury on Exceptions to Report of Special Master

Citations:	485 U.S. 505

Holding

Court membership

Chief Justice: William Rehnquist
Associate Justices: William J. Brennan, Jr., Byron White, Thurgood Marshall, Harry Blackmun, John Paul Stevens, Sandra Day O'Connor, Antonin Scalia, Anthony Kennedy

Case opinions

South Carolina v. Baker, 485 U.S. 505 (1988), is a case in which the Supreme Court of the United States ruled that section 310(b)(1) of the Tax Equity and Fiscal Responsibility Act of 1982 does not violate the Tenth Amendment to the United States Constitution. The Supreme Court also ruled that a nondiscriminatory federal tax on the interest earned on state bonds does not violate the intergovernmental tax immunity doctrine; this is the case which permitted the federal taxation of bonds issued by U. S. state governments.

[edit] See also

List of United States Supreme Court cases, volume 485

[edit] Further reading

Trujillo, P. A. (1988). "Municipal Bond Financing after South Carolina v. Baker and the Tax Reform Act of 1986: Can State Sovereignity Reemerge". Tax Lawyer 42: 147. ISSN 0040-005X.
Wyatt, Terrence M.; Sparkman, William E. (1988). "The United States Congress Can Tax Interest on State Bonds: South Carolina v. Baker". West's Education Law Reporter 48 (1): 1–6. ISSN 0744-8716.