Legal Opinion
Laurens Federal Savings & Loan Ass'n v. South Carolina Tax Commission
Supreme Court of the United States
Decided March 20, 1961No. 126PublishedCited by 33 opinions
1Opinion of the CourtJustice Black
The question presented is whether the State of South Carolina has power to require a Federal Savings and Loan Association located in that State to pay documentary stamp taxes on promissory notes executed by the Association in favor of a Federal Home Loan Bank to cover loans from the Bank to the Association.
Petitioner is a Federal Savings and Loan Association organized under the Home Owners' Loan Act of 1933 1 and doing business in Laurens, South Carolina. It is also a member, with borrowing privileges, of the Federal Home Loan Bank of Greensboro, North Carolina, which was established under…
2Cases cited3 opinions
- Pittman v. Home Owners' Loan Corp.Supreme Court of the United States · 1939
- Federal Land Bank of New Orleans v. CroslandSupreme Court of the United States · 1923
- Laurens Federal Savings & Loan Ass'n v. South Carolina Tax CommissionSupreme Court of South Carolina · 1960
3Cited by33 opinions
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- In Re BurenCourt of Appeals for the Sixth Circuit · 1984
- First Federal Savings & Loan Ass'n v. State Tax CommissionMassachusetts Supreme Judicial Court · 1977
- First Federal Savings & Loan Ass'n v. Tax CommissionSupreme Court of the United States · 1978
- County of Oakland v. Federal Housing Finance AgencyCourt of Appeals for the Sixth Circuit · 2013
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