Minneapolis Star Tribune Company v. Commissioner

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Minneapolis Star Tribune Company v. Commissioner
Seal of the United States Supreme Court.svg
Argued January 12, 1983
Decided March 29, 1983
Full case name Minneapolis Star Tribune Company v. Commissioner
Citations 460 U.S. 575 (more)
75 L. Ed.2d, 103 S. Ct. 1365 (1983)
Prior history 314 N.W.2d 201 (Min. 1981)
Holding
Special taxes imposed on ink and paper are unconstitutional under the First Amendment.[1]
Court membership
Case opinions
Majority O'Connor, joined by Brennan, Marshall, Blackmun, Stevens, Powell
Concurrence White (concurring in part, dissenting in part)
Dissent Rehnquist
Laws applied
U.S. Const. amend. I

Minneapolis Star Tribune Company v. Commissioner, 460 U.S. 575 (1983), was an opinion of the Supreme Court of the United States overturning a use tax on paper and ink in excess of $100,000 consumed in any calendar year. The Minneapolis Star Tribune initially paid the tax and sued for a refund.

Court finding[edit]

On its face, this ruling finds that state tax systems cannot treat the press differently from any other business without significant and substantial justification. The state of Minnesota demonstrated no such justification to impose a special tax on a select few newspaper publishers. Therefore, this tax was in violation of the First Amendment's guarantee of freedom of the press.

See also[edit]

Further reading[edit]

  • Schwartz, Bernard (1992). Freedom of the press. New York: Facts on File. ISBN 0-8160-2505-3. 

References[edit]

  1. ^ [1] Full text of the opinion on Findlaw.com

External links[edit]

  • Text of Minneapolis Star Tribune Company v. Commissioner, 460 U.S. 575 (1983) is available from:  Findlaw  Justia