National supremacy, intergovernmental tax immunity: Supreme Court decisions

Every U.S. Supreme Court decision from the 1946 through 2025 Terms that the Supreme Court Database classifies under the issue “National supremacy, intergovernmental tax immunity,” part of the Federalism area.

Legal provisions most often involved

All 13 decisions, newest first

• Jefferson County v. William M. Acker, Jr.
  527 U.S. 423Decided June 21, 19997–2Ruth Bader Ginsburg
• Nebraska Department of Revenue v. John Loewenstein
  513 U.S. 123Decided December 12, 19949–0Clarence Thomas
• Henry Harper v. Virginia Department of Taxation
  509 U.S. 86Decided June 18, 19937–2Clarence Thomas
• Keyton E. Barker and Pauline Barker v. Kansas
  503 U.S. 594Decided April 21, 19929–0Byron R. White
• California State Board of Equalization v. Sierra Summit, Inc.
  490 U.S. 844Decided June 12, 19896–3John Paul Stevens
• South Carolina v. BakerAltered precedent
  485 U.S. 505Decided April 20, 19887–1William J. Brennan Jr.
• Massachusetts v. United States
  435 U.S. 444Decided March 29, 19786–2William J. Brennan Jr.
• United States v. Tax Commission of MississippiLaw held unconstitutional
  421 U.S. 599Decided June 2, 19757–2William J. Brennan Jr.
• First Agricultural National Bank of Berkshire County v. State Tax Commission
  392 U.S. 339Decided June 17, 19685–3Hugo L. Black
• United States v. Boyd
  378 U.S. 39Decided June 15, 19649–0Byron R. White
• Federal Land Bank of Wichita v. Board of County Commissioners of Kiowa CountyLaw held unconstitutional
  368 U.S. 146Decided December 11, 19619–0Earl Warren
• Esso Standard Oil Co. v. Evans
  345 U.S. 495Decided May 4, 19535–3Stanley F. Reed
• Oklahoma Tax Commission v. Texas CompanyAltered precedent
  336 U.S. 342Decided March 7, 19499–0Wiley B. Rutledge

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