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DIRECTOR OF REVENUE OF MO. v. COBANK ACB

No. 99-1792.

531 U.S. 316 (2001)

121 S.Ct. 941

148 L.Ed.2d 830

DIRECTOR OF REVENUE OF MISSOURI v. COBANK ACB, as successor to the NATIONAL BANK FOR COOPERATIVES

Supreme Court of United States.

Decided February 20, 2001.

Attorney(s) appearing for the Case

James R. Layton, State Solicitor of Missouri, argued the cause for petitioner. With him on the briefs were Jeremiah W. (Jay) Nixon, Attorney General of Missouri, and Gail Vasterling and David Lieber, Assistant Attorneys General.

David C. Frederick argued the cause for the United States as amicus curiae urging reversal. With him on the brief were Solicitor General Waxman, Acting Assistant Attorney General Junghans, Deputy Solicitor General Wallace, David English Carmack, and Donald B. Tobin.

Richard A. Hanson argued the cause for respondent. With him on the brief was Theodore R. Bots.*

Justice Thomas, delivered the opinion of the Court.

In this case we are asked to decide whether the National Bank for Cooperatives, which Congress has designated as a federally chartered instrumentality of the United States, is exempt from state income taxation. We hold that it is not.

I

In the Farm Credit Act of 1933, 48 Stat. 257, as amended, 12 U. S. C. § 2001 et seq., Congress created various...

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