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Director of Revenue of Missouri v. CoBank ACB
''Director of Revenue of Mo. v. CoBank ACB'', , was a United States Supreme Court case decided in 2001. The case concerned whether the National Cooperative Bank is exempt from state income tax requirements. A unanimous Court held that they are not exempt.
==Background==
The Farm Credit Act of 1933 created various lending institutions, including banks for cooperatives, which are designated as federally chartered instrumentalities of the United States.〔 CoBank ACB is the successor to all rights and obligations of the National Bank for Cooperatives.〔 In 1996, CoBank filed amended returns on behalf of that bank, requesting an exemption from all Missouri corporate income taxes and refunds on the taxes it paid for 1991 through 1994. CoBank asserted that the Supremacy Clause accords federal instrumentalities immunity from state taxation unless Congress has expressly waived this immunity, which the Act did not expressly do. The state of Missouri denied the request, but the Missouri State Supreme Court reversed,〔 stating that because the Act's current version is silent as to the banks' tax immunity, Congress cannot be said to have expressly consented to state income taxation and, thus, the banks are exempt.
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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