Camps Newfound Owatonna v Harrison Docket Citation Petitioner Respondent 94 1988 520 U S 564 1997 Camps Newfound Owatonna Harrison Abstract Case Media Oral Argument Written Opinion Advocates Oral Argument Decision Issues Wednesday October 9 1996 Monday May 19 1997 Economic Activity State Tax William H Argued the cause for the Dempsey petitioner William L Plouffe Argued the cause for the respondents Facts of the Case Camps Newfound Owatonna Inc Camps operates a children s church camp in Maine and finances its operations through a 400 per camper weekly tuition charge The majority of its campers are out of state children Maine s tax scheme exempts charitable institutions incorporated in the state and provides a more limited tax benefit for institutions which principally benefit non Maine residents so long as their weekly service charge does not exceed 30 per person Ineligible for any exemptions Camps challenged the constitutionality of Maine s tax exemption statute The U S Supreme Court granted certiorari following a reversal of a favorable Superior Court ruling by the Supreme Court of Maine Question Did Maine s tax exemption statute violate the Commerce Clause Conclusion Yes In a 5 to 4 opinion the Court held that Maine s tax exemption statute violated the dormant commerce clause since it selectively awarded greater tax benefits to those institutions which served mostly state residents while penalizing institutions that conducted mostly interstate business By imposing such selective benefits on a commercial activity in which it did not directly participate the Court found Maine s governmental tax regulations to be an unconstitutional form of economic protectionism favoring local consumers and business providers Sort by Ideology Supreme Court Justice Opinions and Votes by More information here Seniority Full Opinion Economic Activity State Tax 5 4 Rehnquist Stevens O Connor Scalia Kennedy Souter Thomas Cite this page The Oyez Project Camps Newfound Owatonna v Harrison 520 U S 564 1997 available at http www oyez org cases 1990 1999 1996 1996 94 1988 last visited Monday February 4 2008 Ginsburg Breyer
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