Barbara a. De Buono, New York Commissioner of Health, et al. v. Nysa-Ila Medical and Clinical Services Fund, Etc., et al.

Decided June 2, 1997. John Paul Stevens delivered the opinion of the Court.

Docket 95-1594 · 520 U.S. 806 (1997) · Cited 317 times

Holding

Section 514(a) does not preclude New York from imposing a gross receipts tax on ERISA funded medical centers.

The Court’s statement of the holding, from the opinion’s syllabus. The syllabus is prepared by the Reporter of Decisions and is not part of the opinion of the Court — read the official opinion for authority.

How the Justices voted

Decided 7–2.

“Concurring” means agreeing with the outcome; any split shown is the Court’s judgment, not each Justice’s reasoning. Source: the Supreme Court Database (Spaeth et al.), Washington University.

Precedents cited

Supreme Court decisions this opinion relies on, ordered by how often it cites each. Cases in our collection link through; others are named.

• New York State Conference of Blue Cross & Blue Shield Plans v. Travelers Insurance · 514 U.S. 645 (1995)
• California Division of Labor Standards Enforcement v. Dillingham Construction, N. A. · 519 U.S. 316 (1997)
• Shaw v. Delta Air Lines, Inc. · 463 U.S. 85 (1983)
• Sumner v. Mata · 449 U.S. 539 (1981)
• MacKey v. Lanier Collection Agency & Service, Inc. · 486 U.S. 825 (1988)
• District of Columbia v. Greater Washington Board of Trade · 506 U.S. 125 (1992)
• Ingersoll-Rand Co. v. McClendon · 498 U.S. 133 (1990)
• Metropolitan Life Insurance v. Massachusetts · 471 U.S. 724 (1985)
• Hillsborough County v. Automated Medical Laboratories, Inc. · 471 U.S. 707 (1985)
• Fort Halifax Packing Co. v. Coyne · 482 U.S. 1 (1987)
• Alessi v. Raybestos-Manhattan, Inc. · 451 U.S. 504 (1981)
• Franchise Tax Bd. of Cal. v. Construction Laborers Vacation Trust for Southern Cal. · 463 U.S. 1 (1983)
• Pilot Life Insurance v. Dedeaux · 481 U.S. 41 (1987)
• Metropolitan Life Insurance v. Taylor · 481 U.S. 58 (1987)
• Bishop v. Wood · 426 U.S. 341 (1976)
• Rice v. Santa Fe Elevator Corp. · 331 U.S. 218 (1947)
• Louisville & Nashville Railroad v. Mottley · 211 U.S. 149 (1908)
• Jones v. Rath Packing Co. · 430 U.S. 519 (1977)
• FMC Corp. v. Holliday · 498 U.S. 52 (1990)
• Massachusetts v. Morash · 490 U.S. 107 (1989)
• John Hancock Mutual Life Insurance v. Harris Trust & Savings Bank · 510 U.S. 86 (1993)

Cited by

Later Supreme Court opinions in our collection that cite this case.

• Gobeille v. Liberty Mut. Ins. Co. · 577 U.S. 312 (2016)
• Egelhoff v. Egelhoff Ex Rel. Breiner · 532 U.S. 141 (2001)
• Rutledge v. Pharmaceutical Care Management Assn. · 592 U.S. 80 (2020)
• Medina v. Planned Parenthood South Atlantic · 606 U.S. 357 (2025)

Official text

Read the official opinion (U.S. Reports, govinfo.gov)

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John Paul Stevens’s profile · All Supreme Court opinions · The Supreme Court

Source: Supreme Court of the United States, slip opinions (1997). Citation count from the Free Law Project’s CourtListener bulk data. Data last verified 2026-07-03. Informational only; verify against the primary source before relying. Not a consumer report (FCRA).