South Carolina v. Baker

United States Supreme Court

485 U.S. 505 (1988)

Relevant factsFree

Congress amended federal tax law so that only registered state bonds qualified for the federal income tax exemption on bond interest, a change the IRS had recommended to prevent tax evasion; South Carolina (plaintiff) argued this federal statute unconstitutionally intruded on state tax policy and violated the Tenth Amendment by effectively imposing a tax on state bond interest.

IssueFree

Whether states may bring substantive challenges to federal laws under the Tenth Amendment.

Holding & reasoning

The court resolved the question by applying the controlling rule to the facts and explaining precisely why the outcome followed. Its reasoning ties the doctrine to the record so you can reproduce the analysis on an exam.

Procedural history, concurrence & dissent

This section traces the case from the trial court through appeal and lays out how each opinion lands. Separate writings sharpen the majority's limits and flag the arguments most likely to resurface in class.

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