Department of Revenue of Kentucky v. Davis
Supreme Court of the United States
CERTIORARI TO THE COURT OF APPEALS OF KENTUCKY
1Opinion of the CourtJustice Souter
For the better part of two centuries States and their political subdivisions have issued bonds for public purposes, and for nearly half that time some States have exempted interest *332on their own bonds from their state income taxes, which are imposed on bond interest from other States. The question here is whether Kentucky’s version of this differential tax scheme offends the Commerce Clause. We hold that it does not.
I
A
Like most other States, the Commonwealth of Kentucky taxes its residents’ income. See Ky. Rev. Stat. Ann. §141.020(1) (West 2006). The tax is assessed on “net income,” see ibid.,…
2Cases cited33 opinions
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
- Minnesota v. Clover Leaf Creamery Co.Supreme Court of the United States · 1981
- City of Philadelphia v. New JerseySupreme Court of the United States · 1978
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3Cited by342 opinions
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- Selevan v. New York Thruway Authority (NYTA)Court of Appeals for the Second Circuit · 2013
- Comptroller of Treasury of Md. v. WynneSupreme Court of the United States · 2015
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