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FIRST FEDERAL S. & L. v. MASSACHUSETTS TAX COMM'N

No. 77-334.

437 U.S. 255 (1978)

98 S.Ct. 2333

57 L.Ed.2d 187

FIRST FEDERAL SAVINGS & LOAN ASSOCIATION OF BOSTON ET AL. v. TAX COMMISSION OF MASSACHUSETTS ET AL.

Supreme Court of United States.

Decided June 15, 1978.

Attorney(s) appearing for the Case

Chester M. Howe argued the cause for appellants. With him on the briefs was Maxwell D. Solet.

S. Stephen Rosenfeld, Assistant Attorney General of Massachusetts, argued the cause for appellees. With him on the brief were Francis X. Bellotti, Attorney General, and John E. Bowman, Jr., and Margot Botsford, Assistant Attorneys General.*

MR. JUSTICE STEVENS delivered the opinion of the Court.

This appeal challenges the power of the State of Massachusetts to impose a tax on federal savings and loan associations. Relying on a federal law forbidding States to tax federal associations more heavily than "similar" state institutions, appellants contend that the State's tax discriminates against federal associations because: (1) the state institutions subject to the tax are allowed a larger deduction for...

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