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· 2/20/2001

Director of Revenue of Missouri v. CoBank ACB

Citations

  • 531 U.S. 316
  • 121 S. Ct. 941
  • 148 L. Ed. 2d 830
  • 2001 U.S. LEXIS 963
  • 2001 Cal. Daily Op. Serv. 1440
  • 2001 Daily Journal DAR 1801
  • 14 Fla. L. Weekly Fed. S 80
  • 69 U.S.L.W. 4093
  • 2001 Colo. J. C.A.R. 998

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

  • declining to interpret a technical and conforming amendment as effecting a change in the taxation of banks for cooperatives
  • “Had Congress intended to confer upon banks for cooperatives the more comprehensive exemption from taxation that it had provided to farm credit banks and federal land bank associations, it would have done so expressly as it had done elsewhere in the Farm Credit Act.”

Source: CourtListener parenthetical corpus (CC0).

Judges: Thomas

Read full opinion on CourtListener

Sourced from CourtListener / Free Law Project (CC0).

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.