The Oyez Project: Federalism Issues - Intergovernmental Tax Immunity

Agricultural Bank v. Tax Comm'n

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Barker v. Kansas

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California Equalization Bd. v. Sierra Summit

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Fed. Land Bank v. Kiowa County

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Harper v. Virginia Department Of Taxation

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Massachusetts v. United States

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

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South Carolina v. Baker

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.

United States v. Boyd

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