SOUTH CAROLINA v. REGAN

No. 94, Orig.

465 U.S. 367 (1984)

SOUTH CAROLINA v. REGAN, SECRETARY OF THE TREASURY

Supreme Court of United States.

Decided February 22, 1984


Attorney(s) appearing for the Case

Huger Sinkler argued the cause for plaintiff. With him on the briefs were Karen LeCraft Henderson, T. Travis Medlock, Attorney General of South Carolina, C. Tolbert Goolsby, Jr., Chief Deputy Attorney General, and David C. Eckstrom and Grady L. Patterson III, Assistant Attorneys General.

Susan Lee Voss, Assistant Attorney General of Texas, argued the cause for the State of Texas et al. as amici curiae. With her on the brief were Jim Mattox, Attorney General of Texas, David R. Richards, Executive Assistant Attorney General, and Robert T. Lewis and Michael Cafiso, Assistant Attorneys General, and the Attorneys General for their respective States as follows: Norman C. Gorsuch of Alaska, Robert K. Corbin of Arizona, Michael J. Bowers of Georgia, Linley E. Pearson of Indiana, Thomas J. Miller of Iowa, William J. Guste, Jr., of Louisiana, Stephen H. Sachs of Maryland, William A. Allain of Mississippi, John D. Ashcroft of Missouri, Michael T. Greely of Montana, Brian McKay of Nevada, Gregory H. Smith of New Hampshire, Rufus L. Edmisten of North Carolina, Robert Wefald of North Dakota, Anthony Celebrezze of Ohio, Michael K. Turpin of Oklahoma, LeRoy S. Zimmerman of Pennsylvania, Dennis J. Roberts II of Rhode Island, William L. Leech, Jr., of Tennessee, John J. Easton, Jr., of Vermont, Gerald L. Baliles of Virginia, Bronson C. La Follette of Wisconsin, and Archie G. McClintock of Wyoming.

Deputy Solicitor General Claiborne argued the cause for defendant. With him on the briefs were Solicitor General Lee, Assistant Attorney General Archer, Stuart A. Smith, Michael L. Paup, and Ernest J. Brown.*


JUSTICE BRENNAN delivered the opinion of the Court.

South Carolina invokes the Court's original jurisdiction1 and asks leave to file a complaint against Donald T. Regan, the Secretary of the Treasury of the United States. The State seeks an injunction and other relief, on the ground that § 103(j)(1) of the Internal Revenue Code of 1954, 26 U. S. C. §...

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