426 U.S. 26 (1976) Cited 3,247 times 6 Legal Analyses
Holding plaintiffs who sued IRS lacked standing where they hoped reversal of IRS rule would " ‘discourage’ hospitals from denying their services to" plaintiffs, but whether hospitals had denied services based on the existing rule remained unclear and, even if the rule were reversed, hospitals would remain free to not provide services to plaintiffs
471 U.S. 707 (1985) Cited 1,205 times 3 Legal Analyses
Holding local health ordinance not preempted because "the regulation of health and safety matters is primarily, and historically, a matter of local concern"
510 U.S. 332 (1994) Cited 227 times 3 Legal Analyses
Holding railroads could not challenge as discriminatory a generally applicable property tax to which some non-railroad property, but not railroad property, was exempted
Holding that graduated fees on the weight of truckloads had been legislated to discourage heavy trucks from using a particular road and thus "were passed to control certain activities, not to raise revenue"
Finding no "clear and convincing evidence" that a 1938 amendment to section 26 of the Federal Farm Loan Act "was designed to change existing law" and broaden the scope of an exemption so as to encompass certain capital gains
Providing that Freddie “shall be exempt from all [state and local] taxation, ... except that any real property of [Freddie] shall be subject to State local taxation to the same extent ... as other real property is taxed”
12 U.S.C. § 1723a Cited 155 times 5 Legal Analyses
Granting Fannie Mae power to "lease purchase, or acquire any property, real personal, or mixed" and to "do all things as are necessary or incidental to the proper management of its affairs and to the proper conduct of its business"
Empowering home rule counties or municipalities to place additional transfer taxes or increase the transfer tax rates on transfers of real estate in the county to be paid to the county or municipality