South Carolina v. Baker

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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.

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