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Department of Revenue of Kentucky v. Davis

Docket No.: 06-666
Certiorari Granted: May 21 2007
Argued: November 5, 2007
Decided: May 19, 2008

PartyNames: Department of Revenue of Kentucky, et al. v. George W. Davis, et ux.
Petitioner: Department of Revenue of Kentucky, et al.
Respondent: George W. Davis, et ux.

Court Below: Court of Appeals of Kentucky

Department of Revenue of Kentucky, et al.
v.
George W. Davis, et ux.
553 U.S. 328 (2008)
Question Presented:

Whether a state violates the dormant Commerce Clause by providing an exemption from its income tax for interest income derived from bonds issued by the state and its political subdivisions, while treating interest income realized from bonds issued by other states and their political subdivisions as taxable to the same extent, and in the same manner, as interest earned on bonds issued by commercial entities, whether domestic or foreign.

Question:

Does a state violate the dormant Commerce Clause by providing an income tax exemption for interest on bonds issued by the state, while denying the exemption to interest on bonds issued by other states?

Holding: judgment reversed and remanded
Vote: 7-2
Opinion By:
Read DEPARTMENT OF REVENUE OF KENTUCKY V. DAVIS opinion (PDF)
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