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SOUTH CAROLINA v. BAKER

No. 94, Orig.

485 U.S. 505 (1988)

108 S.Ct. 1355

99 L.Ed.2d 592

SOUTH CAROLINA v. BAKER, SECRETARY OF THE TREASURY

Supreme Court of United States.

Decided April 20, 1988

Attorney(s) appearing for the Case

John P. Linton argued the cause for plaintiff. With him on the brief were Charlton deSaussure, Jr., T. Travis Medlock, Attorney General of South Carolina, Frank K. Sloan, Chief Deputy Attorney General, and Grady L. Patterson III.

Lewis B. Kaden argued the cause for plaintiff-in-intervention National Governors' Association. With him on the briefs were James D. Liss, Barry Friedman, and Richard B. Geltman.

Solicitor General Fried argued the cause for defendant. With him on the brief were Acting Assistant Attorney General Durney, Deputy Solicitor General Lauber, Andrew J. Pincus, Michael L. Paup, and Francis M. Allegra.*

JUSTICE BRENNAN delivered the opinion of the Court.

Section 310(b)(1) of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, 96 Stat. 596, 26 U. S. C. § 103(j)(1), removes the federal income tax exemption for interest earned on publicly offered long-term bonds issued by state and local governments unless those bonds are issued in registered form.1 This original jurisdiction...

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