Arkansas v. Farm Credit Servs. of Central Ark.
The Supreme Court ruled that Production Credit Associations, despite being federally chartered instrumentalities, cannot sue in federal court to block state taxes without the United States government joining the lawsuit. This decision clarified that these associations are subject to the Tax Injunction Act, which generally prevents federal courts from interfering with state tax collection when state courts offer a remedy.
- Status
- Decided
- Decision released
- Jun 2, 1997
Decision briefing
The case in plain English
What's this case about?
Whether a federal instrumentality may sue in federal court to enjoin state taxation where the United States is not a co-plaintiff?
What are the basics?
The Supreme Court ruled that Production Credit Associations, despite being federally chartered instrumentalities, cannot sue in federal court to block state taxes without the United States government joining the lawsuit. This decision clarified that these associations are subject to the Tax Injunction Act, which generally prevents federal courts from interfering with state tax collection when state courts offer a remedy.
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Page data last refreshed Mar 8, 2026.
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