Minneapolis Star Tribune Company v. Commissioner | |
---|---|
Argued January 12, 1983 Decided March 29, 1983 | |
Full case name | Minneapolis Star Tribune Company v. Commissioner |
Citations | 460
U.S.
575 (
more) 103 S. Ct. 1365; 75
L. Ed. 2d 295; 1983
U.S. LEXIS 6 |
Case history | |
Prior | 314 N.W.2d 201 (Min. 1981) |
Holding | |
Special taxes imposed on ink and paper are unconstitutional under the First Amendment. | |
Court membership | |
| |
Case opinions | |
Majority | O'Connor, joined by Burger, Brennan, Marshall, Stevens, Powell (in full); White (in part; Blackmun (in part) |
Concur/dissent | White |
Dissent | Rehnquist |
Laws applied | |
U.S. Const. amend. I |
Minneapolis Star Tribune Company v. Commissioner, 460 U.S. 575 (1983), was an opinion of the Supreme Court of the United States overturning a use tax on paper and ink in excess of $100,000 consumed in any calendar year. The Minneapolis Star Tribune initially paid the tax and sued for a refund.
On its face, this ruling finds that state tax systems cannot treat the press differently from any other business without significant and substantial justification. The state of Minnesota demonstrated no such justification to impose a special tax on a select few newspaper publishers. Therefore, this tax was in violation of the First Amendment's guarantee of freedom of the press.
This article related to the Supreme Court of the United States is a stub. You can help Wikipedia by expanding it. |
Minneapolis Star Tribune Company v. Commissioner | |
---|---|
Argued January 12, 1983 Decided March 29, 1983 | |
Full case name | Minneapolis Star Tribune Company v. Commissioner |
Citations | 460
U.S.
575 (
more) 103 S. Ct. 1365; 75
L. Ed. 2d 295; 1983
U.S. LEXIS 6 |
Case history | |
Prior | 314 N.W.2d 201 (Min. 1981) |
Holding | |
Special taxes imposed on ink and paper are unconstitutional under the First Amendment. | |
Court membership | |
| |
Case opinions | |
Majority | O'Connor, joined by Burger, Brennan, Marshall, Stevens, Powell (in full); White (in part; Blackmun (in part) |
Concur/dissent | White |
Dissent | Rehnquist |
Laws applied | |
U.S. Const. amend. I |
Minneapolis Star Tribune Company v. Commissioner, 460 U.S. 575 (1983), was an opinion of the Supreme Court of the United States overturning a use tax on paper and ink in excess of $100,000 consumed in any calendar year. The Minneapolis Star Tribune initially paid the tax and sued for a refund.
On its face, this ruling finds that state tax systems cannot treat the press differently from any other business without significant and substantial justification. The state of Minnesota demonstrated no such justification to impose a special tax on a select few newspaper publishers. Therefore, this tax was in violation of the First Amendment's guarantee of freedom of the press.
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This article related to the Supreme Court of the United States is a stub. You can help Wikipedia by expanding it. |