| 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 | |||||
| Court membership | ||||||
|
||||||
| Case opinions | ||||||
| Majority | Brennan, joined by White, Marshall, Blackmun, Stevens; Scalia (except for Part II) | |||||
| Concurrence | Stevens | |||||
| Concurrence | Scalia | |||||
| Concurrence | Rehnquist | |||||
| Dissent | O'Connor | |||||
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. In this case, the Supreme Court stated that the contrary decision of the Court 1895 in the case of Pollock v. Farmers' Loan & Trust Co. had been "effectively overruled by subsequent case law."