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MEMPHIS BANK & TRUST CO. v. GARNER

No. 81-1613.

459 U.S. 392 (1983)

MEMPHIS BANK & TRUST CO. v. GARNER, SHELBY COUNTY TRUSTEE, ET AL.

Supreme Court of United States.

Decided January 24, 1983.

Attorney(s) appearing for the Case

K. Martin Worthy argued the cause for appellant. With him on the briefs were Stephen L. Humphrey and David C. Scruggs.

Jimmy C. Creecy, Deputy Attorney General of Tennessee, argued the cause for appellee William M. Leech, Jr., Attorney General. With Mr. Creecy on the brief were Mr. Leech, pro se, and Joe C. Peel, Assistant Attorney General. J. Minor Tait, Jr., argued the cause for appellees Garner et al. With him on the brief was Clifford D. Pierce, Jr.*

JUSTICE MARSHALL delivered the opinion of the Court.

The Tennessee bank tax imposes a tax on the net earnings of banks doing business within the State, and defines net earnings to include income from obligations of the United States and its instrumentalities but to exclude interest earned on the obligations of Tennessee and its political subdivisions. Tenn. Code Ann. § 67-751 (Supp. 1982). This appeal presents the question whether the Tennessee bank tax violates...

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