No. 95-1918October Term 1996Decided Mar 31, 1997
Arkansas v. Farm Credit Services of Central Arkansas
In a unanimous decision, the Supreme Court ruled that Production Credit Associations cannot sue in federal court to block state taxes without the United States acting as a co-plaintiff.
Case status
- Current stage
- Decided
- Latest event
- Decision released Mar 31, 1997
- What it's about
In a unanimous decision, the Supreme Court ruled that Production Credit Associations cannot sue in federal court to block state taxes without the United States acting as a co-plaintiff. The Court found that these associations do not qualify for the federal instrumentality exception to the Tax Injunction Act on their own.
Question presented
Do Production Credit Associations fall within the exception in the Tax Injunction Act created by Department of Employment v. United States when they sue by themselves?
- Case path
Decision released Mar 31, 1997
- Area
Business and Regulation
Timing
Decided March 31, 1997
The Court released its decision on March 31, 1997 without hearing oral argument.
Documents
Opinions
Kennedy
Related cases
Grounding
- Grounding
- Primary-source trail available.
- Note
- Plain-English explainer. Official filings and opinions remain authoritative.
- Checked
- Jul 25, 2026
- Method
- Methodology