CAMPS NEWFOUND/OWATONNA, INC. v. TOWN OF HARRISON

No. 94-1988.

520 U.S. 564 (1997)

CAMPS NEWFOUND/OWATONNA, INC. v. TOWN OF HARRISON et al.

United States Supreme Court.

Decided May 19, 1997.


Attorney(s) appearing for the Case

William H. Dempsey argued the cause for petitioner. With him on the briefs were Robert B. Wasserman, William H. Dale, Emily A. Bloch, and Sally J. Daggett.

William L. Plouffe argued the cause and filed a brief for respondents.*

Stevens, J., delivered the opinion of the Court, in which O'Connor, Kennedy, Souter, and Breyer, JJ., joined. Scalia, J., filed a dissenting opinion, in which Rehnquist, C. J., and Thomas and Ginsburg, JJ., joined, p. 595. Thomas, J., filed a dissenting opinion, in which Scalia, J., joined, and in which Rehnquist, C. J., joined as to Part I, p. 609.


Justice Stevens, delivered the opinion of the Court.

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...

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