Statements (59)
| Predicate | Object |
|---|---|
| gptkbp:instance_of |
gptkb:Supreme_Court_of_the_United_States
|
| gptkbp:argued_on |
gptkb:Walter_Jones
gptkb:John_M._Mc_Gowan |
| gptkbp:argument_type |
gptkb:Constitution
|
| gptkbp:case_analysis |
Analyzed in law reviews
Relevant to tax law discussions Examined state vs federal powers Implications for state revenue |
| gptkbp:case_number |
Available in legal databases
Appealed from lower court Documented in legal textbooks Involved state and federal legal arguments No. 94-191 Taxation of federal securities by states |
| gptkbp:case_outcome |
5-4 ruling
Reviewed by legal scholars Affirmed lower court's decision Significant for state-federal relations Influenced future tax litigation Impact on state taxation authority Influenced state tax policy reforms Majority opinion favored state authority Reinforced federal tax immunity principles |
| gptkbp:case_significance |
Significant for tax law evolution
Important for state taxation policy |
| gptkbp:case_types |
Tax case
|
| gptkbp:court |
gptkb:Washington,_D._C.
|
| gptkbp:decided_by |
gptkb:Supreme_Court_of_the_United_States
June 20, 1996 |
| gptkbp:dissenting_opinion |
gptkb:Justice_John_Paul_Stevens
Dissent argued against state taxation |
| gptkbp:docket_number |
94-191
|
| gptkbp:has_implications_for |
State rights vs federal authority
|
| https://www.w3.org/2000/01/rdf-schema#label |
South Carolina v. Baker
|
| gptkbp:impact |
Influenced state tax laws
|
| gptkbp:is_cited_in |
485 U. S. 505
Cited in tax law cases |
| gptkbp:judicial_review |
Supreme Court review
|
| gptkbp:jurisdiction |
gptkb:United_States_Supreme_Court
|
| gptkbp:legal_context |
Part of broader tax law debate
Taxation and revenue law |
| gptkbp:legal_framework |
Constitutional interpretation
|
| gptkbp:legal_issue |
State taxation of federal securities
|
| gptkbp:legal_outcome |
Set precedent for future cases
Tax law upheld |
| gptkbp:legal_principle |
Intergovernmental tax immunity
|
| gptkbp:legal_representation |
gptkb:United_States_government
gptkb:State_of_South_Carolina |
| gptkbp:legislation |
Federal supremacy
Tax exemption |
| gptkbp:outcome |
Court ruled in favor of South Carolina
|
| gptkbp:precedent |
gptkb:Mc_Culloch_v._Maryland
Federal government immunity from state taxation |
| gptkbp:public_perception |
gptkb:Justice_Sandra_Day_O'_Connor
|
| gptkbp:related_cases |
gptkb:United_States_v._City_of_New_York
|
| gptkbp:significance |
Clarified state taxation authority
|
| gptkbp:sound |
March 26, 1996
|
| gptkbp:bfsParent |
gptkb:Texas_v._South_Carolina
|
| gptkbp:bfsLayer |
6
|