Document: 465 U.S. 367 104 S.Ct. 1107 79 L.Ed.2d 372 State of SOUTH CAROLINA, Plaintiffv.Donald T. REGAN, Secretary the Treasury United States. No. 94, Orig. Argued Oct. 5, 1983. Decided Feb. 22, 1984. Syllabus Section 103(a) Internal Revenue Code exempts from a taxpayer's gross income interest earned on obligations any State. was amended by Tax Equity and Fiscal Responsibility Act 1982 (TEFRA), § 310(b)(1) which requires that "registration-required obligations" be issued in registered, rather than bearer, form to qualify for exemption. If registration-required obligation is form, provides taxable. South Carolina asks leave file complaint against Treasury, seeking injunctive other relief ground invalid as violative Tenth Amendment doctrine intergovernmental tax immunity. The argues action barred Anti-Injunction Act, "no suit purpose restraining assessment or collection shall maintained court person, whether not such person whom assessed." Held: motion granted. Justice BRENNAN delivered opinion Court with respect Parts I II, concluding does bar action. Pp. 373-381. 1 (a) Act's purposes circumstances its enactment indicate apply actions brought aggrieved parties, Carolina, Congress has provided an alternative forum litigate their claims. Here, if issues bearer bonds, bondholders, virtue TEFRA, will liable those bonds. incur no liability. Under these circumstances, unable utilize statutory procedure contest constitutionality 310(b)(1). 373-380. 2 (b) indicia congressional intent also demonstrate did intend where party would required depend mere possibility persuading third assert his nature remedy proposed may obtain judicial review claims issuing bonds urging purchaser bring contesting legality 310(b)(1), only buttresses conclusion intended this kind Reliance create risk entirely deprive opportunity 380-381. 3 BRENNAN, joined Chief BURGER, WHITE, MARSHALL, concluded Part III since manner exercise borrowing power question vital importance all States, it appropriate discretion favor hearing case. But record presently sufficiently developed permit merits addressed, Special Master appointed develop record. 381-382. 4 BLACKMUN because one "for tax," Carolina's ability another court. Nevertheless, issue presented substantial concern number prompt resolution benefit concerned, grant proper Court's discretion. P. 384. 5 O'CONNOR, POWELL REHNQUIST, that, although great deference due policy premature interference federal taxes, original jurisdiction demonstrated injury "serious magnitude" adequate raise unique 400-402. 6 Huger Sinkler, Charleston, S.C., plaintiff. 7 Susan Lee Voss, Austin, Tex., state Tex. et al. amici curiae. 8 Louis F. Claiborne, Washingtom, D.C., defendant. 9 [Amicus Curiae Information page 369 intentionally omitted] 10 Court. 11 invokes jurisdiction1 Donald Regan, seeks injunction relief, Pub.L. 97-248, 96 Stat. 596, constitutionally 12 objects 26 U.S.C. 7421(a), bars action2 and, alternatively, should deny file. We are persuaded either denying motion, therefore complaint. 13 * (I.R.C.) State.3 In 1982, however, part 14 THE CHIEF JUSTICE, MARSHALL. 103 restrict types exemption granted section. Specifically, TEFRA certain obligations, termed obligations," registered,4 exemption.5 For defined broadly include most publicly-issued maturities greater year.6 then 15 Because imposition require pay bondholders higher rate practical effect registered form. reason, section destroys freedom chooses. Viewing essential maintenance separate independent existence, contends condition imposed violates Amendment. addition, relying Pollock v. Farmer's Loan & Trust Company, 157 429, 673, 39 L.Ed. 759 (1895), state. imposes unconstitutional. Accordingly, award declaratory, injunctive, relief.7 16 address State's constitutional Rather, he we (Act). provides, pertinent part, assessed."8 Characterizing "restrain[ ] of" tax, statute. Enochs Williams Packing Navigation Co., 370 1, 82 1125, 292 (1962) establishes single judicially-created exception fall within exception. need case falls hold where, here, plaintiff legal way challenge validity tax.9 II 17 When enacted 1867, forerunner current court." Mar. 2, 10, 475.10 Although apparently recorded legislative history, Bob Jones University Simon, 416 725, 736, 94 2038, 2045, 40 496 (1974), strongly suggest situations had avenue particular tax. 18 originated amendment statute 19 "No recovery alleged have been erroneously illegally assessed collected, until appeal duly made commissioner internal revenue . decision said thereon, unless six months time ." July 13th, 1866, 19, 152. 20 adding prohibition injunctions. 475. therefore, prohibited injunctions context scheme remedy. As explained Snyder Marks, 109 189, 193, 157, 159, 27 901 (1883), "[t]he recover back after paid statute, restrain forbidden." This cogent evidence 1867 merely taxpayers designated proceeding. 21 regardless remedies available, sue taxes satisfies narrow enunciated Packing, supra. not, ever address, let alone decide, applies when Indeed, see, careful reading progeny supports our absence 22 enjoin District Director Service collecting allegedly past-due social security unemployment taxes. taxpayer (1) succeed merits, (2) could cause him irreparable harm. U.S., at 6-7, S.Ct., 1128-1129. Finding first met, suit. Significantly, refund. Id., 7, 1129. 23 each subsequent cases applied rule, option paying bringing Moreover, make clear decide who 24 example, Jones, supra, sought prevent revoking tax-exempt status under I.R.C. 501(c)(3). restrained contributors, well taxpayer, "the tax" meaning Act. 738-739, 2046-2047. Applying test, found failed merits. 749, 2052. rejecting process grounds, relied availability refund suit, noting "our might different" access review. 746, 2050. Similarly, left open Due Process Clause satisfied organization rely "friendly donor" Service's revocation tax-exemption. 747 n. 21, 2051 21.11 25 Commissioner "Americans United" Inc., 752, 2053, 518 decided same day considered reinstate status.12 test held Finally, States American Friends Committee, 419 95 13, 42 (1974) (per curiam ), Government requiring portion wages withheld. argued withholding provisions violated First right bear witness religious beliefs. again rule both cases, irrelevant inapplicable they remedies. argument, expressly suits. 761, 2058; 11, 15. emphasis meant turn question. analysis significant support holding today. stated protect revenues "and disputed sums determined refund." 1129 (emphasis added). designed "protection collector litigation pending refund," id., 7-8, concerns protecting expeditious were expressed afforded suit.13 Nor inconsistent 1966 1966, 110(c) Federal Lien 89-719, 80 read, court, 110(c), 1144. central focus added phrase, "by assessed," parties whose property rights competed liens. 732 6, 2044 6. Prior adoption often interests. Id.; H.R.Rep. 1884, 89th Cong., 2d Sess. 27-28 (1966).14 110(a) gave States.15 primarily insure exclusive. language is, largely before us today.16 28 sum, remedy.17 case, will, cannot 29 suggests First, instances rule. Singleton Wulff, 428 106, 114, 2868, 2874, 49 826 (1976). More important, use "must able find [an individual] willing subject himself rigors Service, must [him] present relevant arguments [its] behalf." 21. means convince claims,18 reliance suggested reasons, lightly attribute intent—the enactment—demonstrate own behalf.19 prescribe 30 conclude event He notes over exclusive exercises "original sparingly [is] particularly reluctant take settle claim." Nevada, 412 534, 538, 93 2763, 2765, 37 132 (1972) ). has, application "materially interfere infringe upon authority borrow funds." Motion Leave File Complaint, p. 7; see 371-372. Additionally, twenty-three jointly submitted amicus brief Unquestionably, fifty believe At present, appoint 31 plaintiff's appointed. 32 It so ordered. 33 BLACKMUN, concurring judgment. 34 I, too, agree written opinions invoke order Like reservations about breadth approach taken determining 35 stressed broad sweep noted prohibiting 1144, "reaffirmation plain meaning" stood 1867. See 731-732, 2043-2044, Alexander 760, 2058, (1974). rejected petitioner's efforts exceptions reach 1930's there short challenged 744, 2049. plaintiffs " forums deprivations property, what law. 36 Unlike suits invoking jurisdiction. narrower set forth my dissenting United," 763, 2059. overlooking necessary step applying determination 'suit restraining' 767, 2061, quoting 7421(a). ", can serious argument disposition claim much effect, all, revenues. loses, register securities.* wins, continue unregistered securities. event, receive more purchasers securities enjoyed Farmers' 759, 1895. acknowledged enacting encourage Staff Joint Comm. Taxation, 97th Sess., General Explanation Provisions 190. this, evident governmental "accomplish broad-based objective" produce revenue, 771, 2063 (dissenting opinion), revenues, words 38 hear Exercise discretionary though exercised sparingly, doing fact forum. Georgia Pennsylvania R. 324 439, 465, 65 716, 729, 89 1051 (1945). one, am here concerned POWELL, REHNQUIST join, raises three questions. (Act), nontaxpayers like challenging statutes courts. Second, generally nontaxpayer suits, intended, Constitution permits it, considering Third, permitted withdraw jurisdiction, 310(b) adjudication. 41 answering question, reaches unwarranted proscribes complaining party, usually taxing measure holds barred. opinion, interpretation fundamentally misconstrues anti-injunction policy. join opinion. A. 43 "could scarcely explicit" indisputably 738-742, 2046-2048. plainly "a attempt but anyon[e] [else's] Though (Code) contains few nearly complete ban,1 restricted role concrete disputes specific money, deficiency proceeding Court, §§ 6212, 6213, refund, 6532, 7422. 44 depriving courts resolve abstract controversies, "to assess collect without intervention 1129, (1962). "[T]axes life-blood government," Bull 295 247, 259, 55 695, 699, 1421 (1935), Congress' recognition tenacity taxpayer" constantly threatens drain nation life-sustaining infusion Gorovitz, Injunctions Standard Nut Cases, Taxes 446, 446 (1932). proscription literally extends sidestepping through non-taxpaying associations taxpayers.2 precluding serves collateral objective attractive target kinds litigation, e.g., Simon Eastern Kentucky Welfare Rights Organization, 426 26, 1917, 48 450 (1976), ensures host private plaintiffs, determine collector's energies. B 45 history reflects desire prohibited. 1867,3 system being inundated type sweeping systems. Railroad 92 575, 613, 663 (1876); 193-194, 159-160, (1883). There little contemporaneous documentation,4 decisions 39th acted a: 46 ". sense evils feared justice could, government depends continued existence." 663. 47 experience states grave dangers accompany intrusion into administration revenue: "If existed general impeding controlling relieving hardship incident taxation, very existence placed hostile judiciary." Cheatham 85, 89, 561 (1876). To avoid safeguard system, committed Treasury.5 50 ban remained essentially untouched almost century.6 took steps "reaffirm Act." emphasize assessed" 1144 Department amendment, principal spokesperson, Assistant Surrey, testified that: 51 "Subsection (c) 110 bill amends 7421(a) code. That prohibits provision persons taxpayer. New 7426 specifically allow enforcement levy sale property. 7421 makes new 7426(b)(1) code." Statement Hon. Stanley S. reprinted Hearings Before Committee Ways Means H.R. 11256 11290, 58 (1966). 52 House Senate Finance shared Mr. Surrey's understanding prior law, reports state: 53 "Under sued activities rights. includes wrongfully levies person's attempting However, some district directors occurs." (1966); S.Rep. 1708, (1966), U.S.Code Cong. Admin.News, 3750. 54 accommodate conflicting rights, committees recommended enact 7426, allowing "persons taxpayers" pre-existing liens levied amend forbid persons, excepting ambit 7426. followed committees' recommendations, "declaratory, innovative." 6.7 relaxed third-party several occasions. 1974, declaratory judgments pension plans. 7476. 1976, "[u]nder [prevailing] law [Internal Service] ruling[s] [was] available," 94-938, pt. 463 pp. 2897, 4169, judgment procedures charitable organizations transfers. 7428, 7477; 523-524, 4223 ("Under employee retirement individual seek organization's status."). 1978, 7478, mechanism whereby local governments municipal bond issuances.8 Report 56 "As matter, effective letter ruling (or failure ruling) real controversy between go resolved issued, bondholder excludes income, exclusion disallowed, asserts notice deficiency. uncertainty coupled threat ultimate loss exclusion, invariably impossible market rulings regulations directly. 57 "[S]tate government[s] adjudication situation described above. deals problem providing bonds." 95-1263, 150-151 (1978), 6913-14. Conference similar view prevailing H.R.Conf.Rep. 95-1800, 240 (1978). Thus, belief today.9 59 These subsequently them entitled "great weight" construing earlier, related legislation. See, Red Lion Broadcasting Co. FCC, 395 367, 380-381, 1794, 1801-1802, 371 (1969); Housing Admin. Darlington, 358 84, 90, 141, 145, (1958). Combined obviously motivating Congresses, conclusively absent express exemption, precludes even challenges. C 60 drew conclusions Simon. 736-746, 2045-2050, 496. institution's request additional beyond created (equity prevail), carved out Act.10 responded Packing: 61 "was capstone construction spells end cyclical pattern allegiance periods caused departure meaning, redisclosing purpose." 742, 2048. 62 reaffirmed except litigant show "under prevail" equity otherwise given "literal effect." 742-745, 2048-2050. 63 assured ultimately having forum, definitively denied reference review" came discussion postponement violate process. University's dictum, interpreted reflecting established cannot, consistently process, stake him. Phillips Commissioner, 283 589, 596-597, 608, 611-612, 75 1289 (1931). 64 On reading, inaccessability implicate absolutely basis crafting "person" Clause. Katzenbach, 383 301, 323-324, 86 803, 815-816, 769 cognizable "property" protected Logan Zimmerman Brush 455 422, 430-433, 102 1148, 1155-1156, 71 265 (1982) (cataloguing cases). Therefore, forum.11 remedies, today "breach taxation [that] gives opening disorganization whole plan[.]" Allen Regents, 304 454, 980, 987, 1448 (Reed, J., result). Non-taxpaying taxpayers, nontaxpayers, now allowed sidestep controversies. They regulations, rulings, decisions. so, impede energies questions deemed important plaintiffs. travels long down road emasculation companion pathway leads blunting strict requirements Shapiro, 424 614, 635, 1062, 1074, 278 (1976) (BLACKMUN, dissenting). simply fundamental undermining purpose. 66 language, purpose, doubt preclude Solicitor agrees "any court," read acting well. General's contention question: namely, impose remedial limitations jurisdictional effectively 67 used Article Constitution, relates textually different ways.12 broadest textual delegation, authorizes establish "inferior Courts" places limits regulate created. Const., Art. III, cl. 1. By contrast, itself creates Supreme differentiates relationship appellate jurisdictions empowers "Exceptions" "Regulations" 2; Ex Parte McCardle, Wall. 506, 264 (1869) (dismissing want jurisdiction). But, narrowest silent regarding jurisdiction—those affect "Ambassadors, public Ministers Consuls, Party." Ibid. 68 sparse,13 available indicates differences purposeful Framers' part. Framers thought national believed resolving disputes, any, channelled mandated available. "The keep highest determination, instance, involving diplomatic commercial representative foreign government." Ames Kansas, 111 449, 464, 437, 444, 482 "[s]o rank dignity Ibid; Federalist 81, 507-509 (H. Lodge ed. 1888) (A. Hamilton). Perhaps importantly, substitute powers war diplomacy sovereigns previously upon. Pennsylvania, 450, 722, (1945); Texas, 143 621, 641, 488, 492, 285 (1892). standing known tribunal, categories .," deToqueville, Democracy America, 149 (J.P. Mayer 1969) original), precisely sovereign nations using force rebuff exaggerated pretensions Union 150. 69 Our tribute sovereignty federalism forming 464-465, 444; Maryland Louisiana, 451 743, 101 2114, 2127, 576 (1981). Out concerns, add initial Marbury Madison, Cranch 137, 174, (1803), indicated, dicta, either. California Arizona, 440 59, 65-66, 99 919, 923-924, 144 (1979); Southern Pacific 229, 261, 591, 604, 683 (1895); Wisconsin Pelican Insurance 127 265, 300, 1370, 1379, 239 (1888); (1884); Martin Hunter's Lessee, Wheat. 304, 332, 97 (1816); Cranch, 60. Enlarging compete other, less dignified, limited resources; diminishing possibly acceptable settling disputes. 70 sure, court" "maintain[ing]" collection" prohibition, assuming adjudicate qua Sixteenth claims, apparent derogation grant's purpose.14 While "Congress immunity States[,] extremely doubtful limit conferred Constitution." 66, 924. long-standing practice necessary. "When act drawn raised, cardinal principle ascertain fairly possible avoided." Crowell Benson, 62, 285, 296, 76 598 Such 72 manifest undue challenges raised forums. substantially interrupt existence" uncontrolled. (1875). prohibit aspect laws' administration, character assessment. 192-194, Yet settled refuge Nothing later amendments, mentions alter parties' occasionally regard matters. 73 Admittedly, maintaining initiated clearly instructs controls prematurely necessarily encompass empowered small pre-enforcement conceivably involve created, reason question.15 Given de minimis contrary, assure state, federal, prohibition. avoids question.16 74 Interpreting "appropriate" obligatory Illinois Milwaukee, 406 91, 93, 1385, 1387, 712 (1972). "[A]lthough initially contemplated always properly called do so," Ohio Wyandotte, 401 493, 497, 91 1005, 1009, 256 (1971), recognize [for] sound abuse resort Massachusetts Missouri, 308 39, 43, 84 (1939). An demonstrating, "clear convincing evidence," suffered magnitude," York Jersey, 309, 496, 937 (1921); Alabama 291 286, 292, 399, 402, 78 798 (1934), 740, 2125; 1387. satisfies, albeit barest margins, tests.17 magnitude." contends, uncontroverted affidavits support, Complaint 7. historical basis, alleges meaningful political choice. Colorado 320 383, 393, 8, 176, 180, 88 116 (1943). Twenty-four filed joint curiae further attests issue. 19. urges suffer irremedial injury. inevitably demand rates compensation bearing future potential Conversely, foresakes ones, increased expense issuers incur, short, assume 77 highly circumstances. litigants misled believing become haven entertained lower concurrent litigating everyday concerns. "sparingly" invoked. (1973). embodied impair structure integral operations likely occur defer directive interference.18 meet stringent requirements, IV share party—one not—to behalf. based fair tenable canon construction, reconciled statements concur STEVENS, disagree III. me conducted expeditiously forum,1 liberally merit advanced. giving expend resources chance success. 81 unconstitutional abridges money. citizens taxed requirement Its costly generate smaller net essence violates: immunity; Amendment; (3) National League Cities Usery, 833, 2465, 245 A line forecloses claim; two frivolous. 83 origins M'Culloch Maryland, 316, 579 (1819). Of course, dealt Bank bank destroy thereby guaranteed supremacy Government. 425-437, 579. premised explicitly Supremacy thus accorded States.2 relies (1895). derived lacks municipalities, independence control secured cited lay directly localities, them. Collector Day, 113, 122 (1870), dealings There, salaries officers After reciting continued: 85 "It contended instrumentalities taxed, nevertheless county, taxed. think exists relation securities, Marshall Weston Pet. 468 [7 481], said: 'The contract extent, made, operate exercised, sensible influence contract. extent influence, distinct government. inconsiderable, burthen [sic carried arrest entirely. stock contract, money credit consequently repugnant Constitution.' obvious therefrom 585-586, 691 (ellipsis original). theory employed refer "intergovernmental burden" theory: laid government, "sensible influence" costs incurred fall. rationale offered decision, stand 87 precedential weight start. Within generation seemingly overruled amendment. Amendment, ratified 1913, states: incomes, whatever source derived, apportionment among census enumeration." Amdt. supplied). irrelevant. Any vitality dispelled cases. every opportunity, burden theory. Metcalf Eddy Mitchell, 269 514, 172, 384 (1926), contractor contracts recognized State,3 upheld tax: "[H]ere neither officer nor furnish service, unlike sell deliver commodity. discrimination services rendered individuals. agency technical sense, impairment efficiency agencies way." 524-525, 174-175.4 90 conceptual undermined. longer sufficient invalidate tax; state's good law.5 Helvering Gerhardt, 405, 969, 1427 (1938), repudiation unmistakable. employees. began pointing scope instrumentalities.6 481 (1829), relied, "an impediment supreme." 413, 3, 972, 3. narrowly construed people represented Congress. Through representation power. exercising themselves, guard 416, 973. allowance protection Enlargement involves diminution other. enlargement proceeds necessity thrown privileged class [I]f activity, economic serve aside infringement sovereignty, restriction power, devised shield curtailment beginning, ready striking nation." 416-417, 973-974. co-exist. Each supported both. passed increase wholly conjectural, operations, infringes burdens normal incidents territory governments, possessed power." 976. Graves ex rel. O'Keefe, 306 466, 595, 927 (1939), salary employee.7 observing 477-478, construed, 483-484, 599-600, Gerhardt upholding Pollock, noted, passage "we perceive difference result compensation. 486, 601. repudiating "So non-discriminatory incomes employees national, economically price level labor materials, possessing burden, far exist indirect incidental way, presupposes, hence rightly implied confirmed other." 487, 601.8 King Boozer, 314 (1941), sales cost material performing cost-plus despite fell exclusively States.9 Subsequently, adhered Washington 460 ----, 1344, 1349, (1983); Memphis Garner, 459 692, 696, 562 Mexico, 720, 734, 1373, 1382, 580 (1982); County Fresno, 429 452, 460-462, 703-704, (1977); Gurley Rhoden, 421 200, 202, 205, 1605, 1607, 1609, (1975). recently wrote: traditional functions sustaining immunity." 435 461, 98 1153, 1164, 403 (1978).10 plainest explication position 326 572, 310, (1946), York's owned mineral waters. Frankfurter, Rutledge, wrote nondiscriminatory constitutional. 581-584, 314-315 (opinion J.); 584-585, 315-316 (Rutledge, concurring). Four Justices agreed valid, stating: "Only activity consider unduly interferes performance Government." 588, 317 (Stone, C.J., concurring).11 S.R.A., Inc. Minnesota, 327 558, 851 during Term. land occupied bought conditional title full payment purchase price. land, reality taxed.12 Thus inures entity.13 City Detroit, 355 474, (1958), leased "it Government's business financial eventually 469, 476.14 Township Muskegon, 484, 483, 436 (1958); Detroit Murray Corp., 489, 458, 441 Wilmette Park Dist. Campbell, 338 411, 419-420, 195, 199-200, 205 (1949). 100 insubstantiality claim. all. contracts. adopted majority since, defeats trying it. repeatedly exactly sort claim.15 based—the theory—has repudiated nothing base Even enough cripple functions, crushing. estimates quarter percent bonds.16 identifies offer proof disruption operation slight costs.17 Surely infinitesimal compared localities employees' federally taxed—a unquestionably impose. still debt instruments enterprise—three five points according estimate. hard how marginal increases integrity entities survive profit while obtaining financing significantly interest. Professor Thomas Reed Powell observed: "Public put unfavorable relatively subjected income. deprived artificial advantage heretofore enjoyed, however strictly probability give success markets country past." Powell, Intergovernmental Immunities, Geo.Wash.L.Rev. 1213, 1214-1215 (1940). contrast encouraging substantial, clear. believes efficient information reporting achieved interest-bearing volume long-term issued. book-entry registration preserve liquidity creation ownership records useful maturity brokers. Furthermore, reduce noncompliant conceal estate, gift readily negotiable substitutes cash engaged illegal activities." 97-494, 242 (1982), 781, 995. 105 held, locality "normal incident" dual powers, envisions coexist. follows undermined engendered instruments. eliminate efficacy authorities. 106 fairness highlighted federally-issued exempt. heyday never impermissibly infringed imposing itself. destroyed concept 107 provides: 108 delegated reserved respectively, people." 10. terms alleges: whatsoever lenders." ¶ 9. allegation delegates "Power Taxes," removes ambiguity concerning discussed above confirm point. 112 Congress, 113 extending Fair Labor Standards "not 3." 852, 2474 (footnote omitted). involved outer interstate commerce following footnote: 114 "We results sections spending Fourteenth Amendment." 17, 2474, 17. 115 terms, power.18 prevail accepting allegations offers worth. permitting prevailing. time, unwise scarce resources. respectfully dissent 1251(b). Defendant Declaratory Judgment 2201, States" excepts coverage "actions taxes." part: "(a) rule.—Gross on— State, Territory, possession subdivision foregoing, Columbia Temporary Regulation 5f.103-1 "An if— (i) transfer effected surrender old instrument reissuance issuer holder issuance holder, (ii) of, on, transferred book entry (as paragraph (c)(2) section)." Fed.Reg. 51362 (1982). follows: "(b) Other Obligations.— Obligations tax-exempt. (relating obligations) inserting subsection subsection: '(j) Must Be Registered Form Tax-Exempt.—'(l) general.—Nothing provide form." defines "(A) public, (B) (at issue) year, (C) 163(f)(2)(B)." Since factual record, infra, 382, text reads: "Except 6212(a) (c), 6213(a), 6672(b), 6694(c), 7426(a) (b)(1), 7429(b), None issue, unconstitutionally revised statutes, term "any" read: 192, appears version donor contributions deductible revoked improperly. Americans United, IRS 501(c)(3) status, eligible 501(c)(4) status. exempt, change render respondent (FUTA) 3301, eligibility 170." 755, 2056 Congress's overrode difficult implicates limiting dicta suggesting claiming lien impaired disregarded. widely actions. Campbell Bagley, 276 F.2d (CA5 1960); Tomlinson Smith, 128 808 (CA7 1942); Bar Association, Final Liens, 48, 116, Representatives, sold pursuant levy, (other arose) civil States." reaffirmation "declaratory" "innovative." originally enacted, cover press consistent anyone's triggers literal terms" 2058. statement O'CONNOR heavily her suing Post, 389-390. misplaced. context, unclear referring including believes, Surrey viewed third-parties belief. Reports '[u]nder rights,' 389, 3722, 14, description notes, 7478 to, "make declaration prospective 103(a)." desires "described 103." indicating section, 391-392. view, strong unpersuasive. statements, expressing views best, "form hazardous inferring earlier one." Consumer Product Safety Commission GTE Sylvania, 447 102, 117, 2051, 2060, 766 (1980), Price, 361 313, 326, 331, 334 (1960). (1969) 'great weight' "[s]ubsequent legislation declaring weight." 380, 1801 Darlington stands proposition. applicable committee Comm'n, 118 2061 "[w]ith proceeded formally conference report weighty." accord 7478. she represents "belief today." 392. accompanying "present 95th 150 6761, 6913, mean Yet, reaching accords history. 399. remaining post-enactment relies, post, 390-391, unconvincing. Whatever entitled, unpersuasive light routinely audits returns refunds. Counsel's Directives Manual (35)(17)50. enable evade 386, 394. disagree. elevate substance treat possess successfully argue renders restatement equitable principles governing enacted. 388, 5. Dows Chicago, (11 Wall.) 108, 109-110, (1871) (suit lie shows harm lead multiplicity suits); Hannewinkle Georgetown, (15 547, 548-549, 231 (1873) (same). According affidavit Attorney 0.25%. face 3% 5% marketable. Counsel oral date fully Tr. Oral Arg. 11. 390-392 (describing exceptions); 7429(b). attempted Investment Annuity, Blumenthal, 609 (CADC 1979) (insurers investment annuity favorable treatment); Educo, Alexander, 557 617 1977) (company designing administering educational plans corporate sues clients' benefits); Cattle Feeders Shultz, 504 462 (CA10 1974) (unincorporated association representing participants shelter cattle feed program disallowing year-end deductions); McGlotten Connally, F.Supp. 448, 453 (DC 1972) (nontaxpayer racially discriminatory fraternal organization), disapproved 732, 2044, introduced March Fessenden, Chairman Finance, precedent Congressional Globe, 1933 (proposing ch. 184, 152, codified 6532(a). objected 1949, recede, 1950. conference, 1968. No uncovered. Note, Enjoining Assessment Collection Despite Statutory Prohibition, Harv.L.Rev. 109, (1935). suggests, ante, 373-374, "[s]ince militating independently unlikely chosen restate existing compel solely avenues opened Congress." 742-743, 16, 2048-2049, 16. 'Enacted [the Act], sixty years, equities alleged.' 745, 18, 2050, (quoting Miller Margerine 284 498, 511, 260, 264, 422 (1932) dissenting)). understand assertion "language Ante, 377. begins premise attention amendment's believe, does, 377, 377-378, "disregarded." Those studious reflect faithful statute's demonstrates success, consequence 2057, (1974); Bailey George, 259 20, 419, 420, 816 (1922); Dodge Osborn, 118, 121, 275, 276, (1916). presumed knowledge years Merrill Lynch, Pierce, Fenner Curran, 456 353, 1825, 1841, Lorillard Pons, 434 580-581, 866, 870, say prevail. injury, court's Taxing measures pecuniary impact linked imposed. impacts matter detrimental, invade supra (indirect organization); ) interests employees). occasion when, ever, party's direct liabilities Cf. 747-748, (discussing powerful interests); 7-10 nontaxpaying available). "Section Power vested inferior Courts ordain establish. 2. extend Law Equity, arising Laws Treaties Authority;—to Cases affecting Ambassadors, Consuls; .;—to Controversies Citizens "In Party, supreme Jurisdiction. mentioned, Jurisdiction, Fact, Exceptions, Regulations make." Original Jurisdiction Stan.L.Rev. 665, (1959). fortuitously prevents Supplemental Memorandum 6-7. fortuity saves doubt. reads categorically arguably entitles do. recipient mitigate denial Carolina. vein, questioned Diplomatic Relations changed ambassadors concurrent, Judiciary 95-1108, "with taxes," time. concedes 1-2. leaves ordinarily presume inappropriate. allows done Norris-LaGuardia 104, 2283 Judicial Code, 2283, rarely, out, "this inappropriate demands docket, seems promptly. especially true claim, undoubtedly introduce actual usual trial Brief Opposition 12. (1973); Motors 1396, 727 (1972); Wyandotte Chemicals (1970). body, individual's body. easily dismissed theory, correctly burden. federal] admittedly proper, unavoidably sets states, vice versa. Taxation affects 523, 174. James Dravo Contracting 302 134, 208, 155 (1937), Atkinson 303 621 (1938) ); Mason 186, 233, 187 (1937). Willcuts Bunn, 282 216, 125, (1931), capital gains value Greiner Lewellyn, 258 384, 324, 676 (1922) (federal estate death). clearer Producers 376, 623, 907 "[I]mmunity lease theoretical conceptions Regard effects. And operating profits others businesses, remote." 386-387, 627-628. Bankline Oil 362, 369-370, 616, 619, 897 (1938). Marshall, distinction banks instrumentalities. point supreme, grant, laying representatives, institutions restraints counted abuse. restraint, outside representatives participate legislation; them, representation. undertakes instrumentality." 412, 971 incorrectly M'Culloch. "Partly flourish rhetoric partly intellectual fashion times indulged free absolutes, currency phrase 'the destroy.' dictum treated mandate. seductive cliche fused assumption, likewise itself, namely immunities correlative—because implies equivalent taxation. "All doctrines moving realm Lincoln 'pernicious abstractions.' web unreality spun Marshall's famous brushed away stroke Holmes' pen: sits.' Panhandle Mississippi, 277 218, 223, 451, 453, 857 (dissent). Failure exempt functionaries universal duties citizenship hypothetically transmuted succession withdrew Nation considerable range wealth workings federalism, needs steadily mount." 489-490, 602-603 (concurring opinion) (citation Frankfurter "Chief spoke complexities reveal rhetorical absolute. juristic affairs extremes logic sense. duty sense." 576-577, 311-312, (1946) J.). Sims 359 110-111, 644, 667 (1959); Comm'n Van Cott, 605, 950 enters materials Government, sovereigns. asserted spell costs, attributable supplies 8-9, 45, L.Ed.3. cite Indian Motorcycle 570, 577, 601, 603, 1277 (1931); Gillespie Oklahoma, 257 501, 505, 171, Farmers 232 516, 526-527, 354, 356-357, 706 (1914); distinguish course instrumentalities, 417, 974; 627, (1938); Choteau Burnett, 691, 598, 600, 1353 225, 126, Eddy, 521, 173; 199 110, 261 (1905); Cohn Graves, 300 308, 315-316, 468-469, 666 (1937); stopped treating respect; half century ago. above, least early Eddy. Hughes once referred along Scott Sandford, How. (1857), Hepburn Griswold, 513 Legal Tender 457, 287 (1871), "three notable [in which] severely self-inflicted wounds." C. Hughes, (1928). 'non-discriminatory tax' accepted personality corporation individual, which, quite regarded non-discriminatory, infringing sovereignty." 587, 316 supplied) (citations recent entity legally obligated Mississippi 599, 1872, 404 (1975); Agricultural 392 339, 346-348, 2173, 2177-2178, 1138 (1968); Rohr Aircraft Corp. San Diego, 362 628, 1050, 1002 (1960); Kern-Limerick, Scurlock, 347 403, 546 (1954). "To too mechanical. flexible disentangled policies, taxation." 569, 756. briefly disposed "There suggestion completion injuriously salability handling affairs. contrary contention." true, secure high rentals lessees vitiate tax." 472, 477. commentators agree. Kirby, Local Bond Interest, Means, Revision Compendium 679 (Comm.Print 1959); Governmental Securities Salaries, 2140 (pt. 1), 76th 3d 8-16, 25-28 1940); Justice, Bondholders Employees: Immunity Rule Boudin, Instrumentalities 2), Geo.L.J. 254 (1934); Brown, Immunity: Do Need Constitutional Amendment?, Wash.U.L.Q. 152 (1940); Gardner, Immune Bonds, 1200 Philipsborn Cantrill, Instrumentalities, 543 Rakestraw, Reciprocal Immunity—A Myth, Fed.Bar J. (1950); Ratchford, Immunities 305 (1953); Watkins, Governments One Another, Va.L.Rev. 475 Legislation, Taxability Government-Bond 768 (1939); Passing Immunity, Ill.L.Rev. 962 Legislative Bases Yale L.J. (1942). November 9, $115 million Over life $97,247,668 $2,800,000 approximately percent. Amici Texas slightly charges disruptions result. come Commerce indisputable attributes EEOC Wyoming, 1054, 1061, FERC 764 28, 2126, 2139 532 Hodel Virginia Surface Mining Recl. Assn., 452 287-288, 2352, 2365-2366, then, fails outweighs 1061; Hodel, 288, 29, 2366, 29. Assuming fail counts. all; like, consequences affected. sovereignty. detail function; demonstrated. budgets detailed Cities, 846-847, 849-851, 2471-2472, 2473-2474, here. eliminating undermines enforceability laws surely outweigh modest fiscal measure.

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