1. Rockford Life Ins. Co. v. Ill. Dep't of Revenue, No. 86-251 , SUPREME COURT OF THE UNITED STATES, March 31, 1987, Argued , June 8, 1987, Decided
OVERVIEW: "Ginnie Maes" were neither direct nor certain obligations of the United States. Thus, the securities were not exempt from state taxation under the relevant immunity statute or under the constitutional doctrine of intergovernmental tax immunity.
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