South Carolina v. Baker

South Carolina v. Baker
Supreme Court of the United States
Argued December 7, 1987 Decided April 20, 1988
Full case name	South Carolina v. Baker, Secretary of the Treasury on Exceptions to Report of Special Master
Citations	485 U.S. 505 (more) 108 S. Ct. 1355; 99 L. Ed. 2d 592
Holding
Section 310(b)(1) of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) does not violate the Tenth Amendment to the United States Constitution, nor violates the doctrine of intergovernmental tax immunity by taxing the interest earned on unregistered state bonds.
Court membership
Chief Justice William Rehnquist Associate Justices William J. Brennan Jr. · Byron White Thurgood Marshall · Harry Blackmun John P. Stevens · Sandra Day O'Connor Antonin Scalia · Anthony Kennedy
Case opinions
Majority	Brennan, joined by White, Marshall, Blackmun, Stevens; Scalia (except part II)
Concurrence	Stevens
Concurrence	Scalia (in part)
Concurrence	Rehnquist (in judgment)
Dissent	O'Connor
Kennedy took no part in the consideration or decision of the case.
Laws applied
U.S. Const. amend X; Tax Equity and Fiscal Responsibility Act of 1982
This case overturned a previous ruling or rulings
Pollock v. Farmers' Loan & Trust Company, 157 U.S. 429 (1895) (in part)

South Carolina v. Baker, 485 U.S. 505 (1988), was a United States Supreme Court case in which the Court ruled that section 310(b)(1) of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) does not violate the Tenth Amendment to the United States Constitution.