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BOSTON STOCK EXCHANGE v. STATE TAX COMM'N.

No. 75-1019.

429 U.S. 318 (1977)

BOSTON STOCK EXCHANGE ET AL. v. STATE TAX COMMISSION ET AL.

Supreme Court of United States.

Decided January 12, 1977.

Attorney(s) appearing for the Case

Roger Pascal argued the cause for appellants. With him on the briefs was Milton H. Cohen.

Robert W. Bush, Assistant Attorney General of New York, argued the cause for appellees. With him on the brief were Louis J. Lefkowitz, Attorney General, and Ruth Kessler Toch, Solicitor General.

MR. JUSTICE WHITE delivered the opinion of the Court.

In this case we are asked to decide the constitutionality of a recent amendment to New York State's longstanding tax on securities transactions. Since 1905, New York has imposed a tax (transfer tax) on securities transactions, if part of the transaction occurs within the State. In 1968, the state legislature amended the transfer tax statute so that transactions involving an out-of-state sale are now taxed more...

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