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UNITED STATES v. INTERNATIONAL BUSINESS MACHINES CORP.

No. 95-591.

517 U.S. 843 (1996)

116 S.Ct. 1793

135 L.Ed.2d 124

UNITED STATES v. INTERNATIONAL BUSINESS MACHINES CORP.

Supreme Court of United States.

Decided June 10, 1996.

Attorney(s) appearing for the Case

Jeffrey P. Minear argued the cause for the United States. On the briefs were Solicitor General Days, Assistant Attorney General Argrett, Deputy Solicitor General Wallace, Kent L. Jones, Gary R. Allen, and Ernest J. Brown.

James R. Atwood argued the cause for respondent. With him on the brief was Andrew W. Singer.

Thomas, J., delivered the opinion of the Court, in which Rehnquist, C. J., and O'Connor, Scalia, Souter, and Breyer, JJ., joined. Kennedy, J., filed a dissenting opinion, in which Ginsburg, J., joined, p. 863. Stevens, J., took no part in the consideration or decision of the case.

Justice Thomas, delivered the opinion of the Court.

We resolve in this case whether the Export Clause of the Constitution permits the imposition of a generally applicable, nondiscriminatory federal tax on goods in export transit. We hold that it does not.

I

Section 4371 of the Internal Revenue Code imposes a tax on insurance premiums paid to foreign insurers that are not subject to the federal income tax.1 26 U. S. C...

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