South Carolina v. Baker

Infobox SCOTUS case
Litigants=South Carolina v. Baker
ArgueDate=December 7
ArgueYear=1987
DecideDate=April 20
DecideYear=1988
FullName=South Carolina v. Baker, Secretary of the Treasury on Exceptions to Report of Special Master
USVol=485
USPage=505
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SCOTUS=1988-1990
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"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.

ee also

* List of United States Supreme Court cases, volume 485

Further reading

* cite journal | last = Trujillo | first = P. A. | authorlink = | coauthors = | year = 1988 | month = | title = Municipal Bond Financing after "South Carolina v. Baker" and the Tax Reform Act of 1986: Can State Sovereignity Reemerge | journal = Tax Lawyer | volume = 42 | issue = | pages = 147 | issn = 0040-005X | url = | accessdate = | quote =
* cite journal | last = Wyatt | first = Terrence M. | authorlink = | coauthors = Sparkman, William E. | year = 1988 | month = | title = The United States Congress Can Tax Interest on State Bonds: "South Carolina v. Baker" | journal = West's Education Law Reporter | volume = 48 | issue = 1 | pages = 1–6 | issn = 0744-8716 | url = | accessdate = | quote =

External links

* Full text opinion from Findlaw.com