The Oyez Project: Federalism Issues - Intergovernmental Tax Immunity Arguments

Barker v. Kansas - Oral Argument

Tue, 03 Mar 1992 12:00:00 -0500

No details yet.

California Equalization Bd. v. Sierra Summit - Oral Argument

Wed, 19 Apr 1989 12:00:00 -0500

No details yet.

Harper v. Virginia Department Of Taxation - Oral Argument

Wed, 02 Dec 1992 12:00:00 -0500

No details yet.

Massachusetts v. United States - Oral Argument

Tue, 06 Dec 1977 12:00:00 -0500

In 1970, Congress imposed an annual registration tax on all civil aircraft that fly in the navigable airspace of the United States. The state of Massachusetts owned and utilized a helicopter for the purpose of patrolling highways and fulfilling other police duties. When Massachusetts refused to pay the tax, the federal government collected it from the state's accounts, plus interest and penalties. Massachusetts then sought a refund of the money collected.

Nebraska Department Of Revenue v. Loewenstein - Oral Argument

Tue, 11 Oct 1994 12:00:00 -0500

No details yet.

South Carolina v. Baker - Oral Argument

Mon, 07 Dec 1987 12:00:00 -0500

In 1982, Congress passed the Tax Equity and Fiscal Responsibility Act (TEFRA). The statute removed the federal income tax exemption for interest earned on publicly offered long-term bonds issued by state and local governments unless they were issued in registered form. South Carolina declared that both bearer and registered bonds issued by states and municipalities had been free from taxation since Pollock v. Farmer's Loan and Trust Co (1895). The federal government claimed that the Act did not eliminate the state's power to issue bonds free from taxation; rather it regulated the types of bonds to be exempt.