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Missouri Director of Revenue v. CoBank ACB

Docket No.: 99-1792
Argued: November 28, 2000
Decided: February 20, 2001

Topics:

12 U.S.C. 2134, Economic Activity, State Tax, Internal Revenue Code, Necessary and Proper, Supremacy Clause, copyright, patent, trademark

Petitioner: Missouri Director of Revenue
Respondent: CoBank ACB

Court Below: 1 class="page-name">321</A>
Supreme Court Docket


531 U.S. 316 (2001)
Question:

Is the National Bank for Cooperatives, which Congress has designated as a federally chartered instrumentality of the United States, exempt from state income taxation?

Missouri Director of Revenue v. CoBank ACB
ORAL ARGUMENT

November 28, 2000

Holding: reversed and remanded
Decision: Decision: 9 votes for Missouri Director of Revenue, 0 vote(s) against

Missouri Director of Revenue v. CoBank ACB
Case Documents

1Opinion in Missouri Director of Revenue v. CoBank ACB
2Opinion in Missouri Director of Revenue v. CoBank ACB
Additional documents for this case are pending review.