Legal Opinion
South Carolina v. Regan
Supreme Court of the United States
Decided February 22, 1984No. 94 ORIGPublishedCited by 248 opinions
1Opinion of the Court
*370Justice Brennan
delivered the opinion of the Court.†
South Carolina invokes the Court’s original jurisdiction1 and asks leave to file a complaint against Donald T. Regan, the Secretary of the Treasury of the United States. The State seeks an injunction and other relief, on the ground that § 103(j)(l) of the Internal Revenue Code of 1954, 26 U. S. C. §103(j)(l) (1982 ed.), as added by § 310(b)(1) of the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA), Pub. L. 97-248, 96 Stat. 596, is constitutionally invalid as violative of the Tenth Amendment and the doctrine of intergovernmental tax…
2Cases cited16 opinions
- Singleton v. WulffSupreme Court of the United States · 1976
- Consumer Product Safety Commission v. GTE Sylvania, Inc.Supreme Court of the United States · 1980
- Red Lion Broadcasting Co. v. Federal Communications CommissionSupreme Court of the United States · 1969
- Enochs v. Williams Packing & Navigation Co.Supreme Court of the United States · 1962
- Bob Jones University v. SimonSupreme Court of the United States · 1974
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3Cited by248 opinions
- Zadvydas v. DavisSupreme Court of the United States · 2001
- Hibbs v. WinnSupreme Court of the United States · 2004
- Adams v. JohnsonCourt of Appeals for the Ninth Circuit · 2004
- South Carolina v. BakerSupreme Court of the United States · 1988
- Buschi v. KirvenCourt of Appeals for the Fourth Circuit · 1985
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