{"argument_date":"2000-11-28T00:00:00Z","arguments":[{"argument_date":"2000-11-28T00:00:00Z","heading":"What happened at the argument","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2000","official_transcript_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","paragraphs":["Missouri argues Congress implicitly authorized state taxation in 1933.","The bank argues federal law exempts it from state taxes.","The bank claims it formed in 1989.","The bank denies liability before its formation date."],"reargument":false,"sequence":1,"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 35-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 14, lines 35-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 19, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 17-25"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 48, lines 15-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 48, lines 15-17"}]}],"caption":"Director of Revenue of Mo. v. CoBank ACB","case_history":[{"changed_at":"2026-08-29T20:06:33.599564Z","explanation":"An official oral-argument transcript was verified.","status":"argued"}],"case_status":"argued","dek":"Missouri seeks to tax a cooperative bank. The bank claims federal law blocks that tax.","dek_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 35-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 14, lines 35-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 19, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 17-25"}],"dispositions":[],"latest_court_document_date":"2000-11-28T00:00:00Z","maturity":"official_transcript","official_detail_url":"https://www.supremecourt.gov/oral_arguments/argument_transcript/2000","official_disposition_urls":[],"official_docket_url":"https://www.supremecourt.gov/docket/docketfiles/html/public/99-1792.html","primary_docket":"99-1792","revisions":[{"correction_note":"Rewritten to the concise citizen-facing editorial standard.","created_at":"2026-08-31T18:21:29.793821Z","maturity":"official_transcript","revision_number":1},{"correction_note":"Migrated to the dated official Court activity contract without model use.","created_at":"2026-09-05T03:22:24Z","maturity":"official_transcript","revision_number":2}],"schema_version":"1.1","sections":[{"heading":"What this case is about","paragraphs":["This case tests state tax power over federal cooperative banks."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 35-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 14, lines 35-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 19, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 17-25"}]},{"heading":"How the case got here","paragraphs":["The Supreme Court heard oral argument in this case on November 28, 2000."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 5-15"}]},{"heading":"What each side wants","paragraphs":["Missouri wants to collect state income tax from the bank.","The bank wants to avoid state income tax entirely."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 35-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 14, lines 35-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 19, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 17-25"}]},{"heading":"What each side says","paragraphs":["Missouri argues Congress implicitly allowed states to tax these banks.","The bank argues federal law exempts it from state taxes."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 35-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 14, lines 35-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 19, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 17-25"}]},{"heading":"What the justices asked","paragraphs":["When did the bank become subject to state tax liability?","Does federal law preempt state taxation of cooperative banks?"],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 48, lines 15-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 48, lines 15-17"}]},{"heading":"Why it matters","paragraphs":["State budgets rely on broad tax bases. Federal banking structures affect state revenue. This dispute defines the boundary between state and federal power."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 35-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 14, lines 35-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 19, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 17-25"}]},{"heading":"What happens next","paragraphs":["This article currently covers the argument record. Use the official docket link for later case activity."],"sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 5-15","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 5-15"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 48, lines 15-17","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 48, lines 15-17"}]}],"slug":"2000-99-1792-director-of-revenue-of-mo-v-cobank-acb","term":"2000","title":"Can states tax banks for cooperatives?","title_sources":[{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 14, lines 35-19","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 14, lines 35-19"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 19, lines 23-31","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 19, lines 23-31"},{"evidence_type":"Transcript","label":"Official Supreme Court Transcript — file page 3, lines 17-25","official_url":"https://www.supremecourt.gov/pdfs/transcripts/2000/99-1792.pdf","page_label":"file page 3, lines 17-25"}],"topics":[],"undated_disposition_date_fallback":null,"updated_at":"2026-09-05T03:22:24Z"}