Legal Opinion
Camps Newfound/Owatonna, Inc. v. Town of Harrison
Supreme Court of the United States
Decided May 19, 1997No. 94-1988PublishedCited by 385 opinions
1Opinion of the CourtJustice Stevens
The question presented is whether an otherwise generally applicable state property tax violates the Commerce Clause of the United States Constitution, Art. I, § 8, cl. 3, because its exemption for property owned by charitable institutions excludes organizations operated principally for the benefit of nonresidents.
I
Petitioner is a Maine nonprofit corporation that operates a summer camp for the benefit of children of the Christian Science faith. The regimen at the camp includes supervised prayer, meditation, and church services designed to help the children grow spiritually and physically in…
2Cases cited63 opinions
- Shapiro v. ThompsonSupreme Court of the United States · 1969
- United States v. LopezSupreme Court of the United States · 1995
- Gibbons v. OgdenSupreme Court of the United States · 1824
- Caminetti v. United StatesSupreme Court of the United States · 1917
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
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3Cited by385 opinions
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- Houlton Citizens' Coalition v. Town of HoultonCourt of Appeals for the First Circuit · 1999
- Comptroller of Treasury of Md. v. WynneSupreme Court of the United States · 2015
- South Dakota v. Wayfair, Inc.Supreme Court of the United States · 2018
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