Laurens Federal Savings & Loan Assn. v. South Carolina Tax Commission
365 U.S. 517 · Decided March 20, 1961 · Supreme Court of the United States
At a glance
Laurens Federal Savings & Loan Assn. v. South Carolina Tax Commission was decided on March 20, 1961 unanimously (9–0). The Court reversed the lower court's decision and remanded the case. Justice Hugo L. Black wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.
Read the opinion
Case details
- Citations
- 365 U.S. 517 · 81 S. Ct. 719 · 5 L. Ed. 2d 749 · 1961 U.S. LEXIS 1961
- Docket number
- 126
- Decided
- March 20, 1961
- Argued
- March 2, 1961
- Court era
- Warren Court
- Decision type
- Opinion of the Court (orally argued)
- Disposition
- Reversed and remanded
- Outcome for petitioner
- The petitioning party received a favorable disposition
- Vote
- 9–0 (unanimous)
- Majority opinion
- Hugo L. Black
- Opinion assigned by
- Earl Warren
- How the case arrived
- Certiorari
- Issue (SCDB)
- State or local government tax
- Issue area
- Economic Activity
- Legal provision
- 12 U.S.C. § 1433
- Type of law
- Infrequently litigated statute
- Decision direction (SCDB)
- Conservative what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice Hugo L. Black | Majority | Wrote an opinion |
| Justice Felix Frankfurter | Majority | |
| Justice William O. Douglas | Majority | |
| Justice Tom C. Clark | Majority | |
| Chief Justice Earl Warren | Majority | |
| Justice John M. Harlan II | Majority | |
| Justice William J. Brennan Jr. | Majority | |
| Justice Charles E. Whittaker | Majority | |
| Justice Potter Stewart | Majority |
Full case caption
Laurens Federal Savings & Loan Assn. v. South Carolina Tax Commission et al.
SCDB identifiers: case 1960-058, docket 1960-058-01.
Related decisions
Other cases on “State or local government tax”
- Moses Lake Homes, Inc. v. Grant County
- Alaska v. Arctic Maid
- Thomas v. Virginia
- Scripto, Inc. v. Carson
- State Board of Insurance v. Todd Shipyards Corp.
- Central Railroad Company of Pennsylvania v. PennsylvaniaLaw held unconstitutional
Same Term, same area (Economic Activity)
- Michalic v. Cleveland Tankers, Inc.
- Waterman Steamship Corp. v. Dugan & McNamara, Inc.
- New York v. Henagan
- Thomas v. Virginia
- United States v. Mississippi Valley Generating Co.
- Lewis v. Manufacturers National Bank of Detroit
Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error