South Carolina v. Baker
485 U.S. 505 · Decided April 20, 1988 · Supreme Court of the United States
At a glance
South Carolina v. Baker was decided on April 20, 1988 by a vote of 7–1. Justice William J. Brennan Jr. wrote the opinion of the Court. SCDB classifies its main issue as “National supremacy, intergovernmental tax immunity” in the Federalism area. SCDB codes this decision as formally altering one or more of the Court's own precedents.
Read the opinion
Case details
- Citations
- 485 U.S. 505 · 108 S. Ct. 1355 · 99 L. Ed. 2d 592 · 1988 U.S. LEXIS 1873
- Docket number
- 94 ORIG
- Decided
- April 20, 1988
- Argued
- December 7, 1987
- Court era
- Rehnquist Court
- Decision type
- Opinion of the Court (orally argued)
- Outcome for petitioner
- The petitioning party did not receive a favorable disposition
- Vote
- 7–1
- Majority opinion
- William J. Brennan Jr.
- Opinion assigned by
- William H. Rehnquist
- How the case arrived
- Original jurisdiction
- Issue area
- Federalism
- Legal provision
- Internal Revenue Code
- Type of law
- Federal statute
- Altered precedent
- Yes — formally altered the Court's precedent
- Decision direction (SCDB)
- Liberal what this means
How the Justices voted
| Justice | Vote | Separate writing |
|---|---|---|
| Justice William J. Brennan Jr. | Majority | Wrote an opinion |
| Justice Byron R. White | Majority | |
| Justice Thurgood Marshall | Majority | |
| Justice Harry A. Blackmun | Majority | |
| Chief Justice William H. Rehnquist | Special concurrence | Wrote an opinion |
| Justice John Paul Stevens | Concurrence | Wrote an opinion |
| Justice Sandra Day O'Connor | Dissent | Wrote an opinion |
| Justice Antonin Scalia | Special concurrence | Wrote an opinion |
Did not participate: Anthony M. Kennedy.
Full case caption
South Carolina v. Baker, Secretary of the Treasury
SCDB identifiers: case 1987-064, docket 1987-064-01.
Related decisions
Other cases on “National supremacy, intergovernmental tax immunity”
- California State Board of Equalization v. Sierra Summit, Inc.
- Keyton E. Barker and Pauline Barker v. Kansas
- Henry Harper v. Virginia Department of Taxation
- Nebraska Department of Revenue v. John Loewenstein
- Massachusetts v. United States
- Jefferson County v. William M. Acker, Jr.
Cases on the same legal provision: Internal Revenue Code
- United States v. Wells Fargo Bank
- Commissioner of Internal Revenue v. Jesse C. Bollinger
- Arkansas Best Corporation v. Commissioner of Internal Revenue
- Church of Scientology of California v. Internal Revenue Service
- Commissioner of Internal Revenue v. McCoy
- Commissioner of Internal Revenue v. Fink
Same Term, same area (Federalism)
- United States of America v. State of Louisiana
- Eric J. Schneidewind v. Anr Pipeline Company and Anr Storage Company
- George S. Bennett v. ArkansasLaw held unconstitutional
- Puerto Rico Department of Consumer Affairs v. Isla Petroleum Corporation
- City of New York v. Federal Communications Commission
- Lingle v. Norge Division of Magic Chef, Inc.
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