Farm Credit Services of Mid-America v. Department of State Revenue

How courts have described this case

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

• “The rule that the Supremacy Clause bars state taxation of federal instrumentalities, absent congressional waiver, dates from the U.S. Supreme Court’s decision in McCulloch____”
• “Because Congress has not waived ... immunity from state taxation, under the Supremacy Clause, Indiana is without power to collect the [tax] from Mid-America.”

Source: CourtListener parenthetical corpus (CC0).