Memphis Bank & Trust Co. v. Garner, Shelby County Trustee, et al.
Decided January 24, 1983. Thurgood Marshall delivered the opinion of the Court.
Docket 81-1613 · 459 U.S. 392 (1983) · Cited 120 times
Holding
The Tennessee bank tax violates the immunity of obligations of the United States from state and local taxation.
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 9–0.
Majority · 9
“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.
- United States v. County of Fresno · 429 U.S. 452 (1977)
- Phillips Chemical Co. v. Dumas Independent School District · 361 U.S. 376 (1960)
- United States v. City of Detroit · 355 U.S. 466 (1958)
- United States v. New Mexico · 455 U.S. 720 (1982)
- MacAllen Co. v. Massachusetts · 279 U.S. 620 (1929)
- Federal Land Bank of New Orleans v. Crosland · 261 U.S. 374 (1923)
Cited by
Later Supreme Court opinions in our collection that cite this case.
- Davis v. Michigan Department of the Treasury · 489 U.S. 803 (1989)
- South Carolina v. Baker · 485 U.S. 505 (1988)
- North Dakota v. United States · 495 U.S. 423 (1990)
- American Bank & Trust Co. v. Dallas County · 463 U.S. 855 (1983)
- South Carolina v. Regan · 465 U.S. 367 (1984)
Official text
Read the official opinion (U.S. Reports, govinfo.gov)
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Source: Supreme Court of the United States, slip opinions (1983). 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).