465 U.S. 367 465 U.S. 367 104 S.Ct. 1107 79 L.Ed.2d 372 State of SOUTH CAROLINA, Plaintiffv.Donald T. REGAN, Secretary of the Treasury of the United States. No. 94, Orig. Argued Oct. 5, 1983. Decided Feb. 22, 1984. Syllabus Section 103(a) of the Internal Revenue Code exempts from a taxpayer’s gross income the interest earned […]
