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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
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