485 U.S. 340 108 S.Ct. 1173 99 L.Ed.2d 357 COMMISSIONER OF INTERNAL REVENUE, Petitionerv.Jesse C. BOLLINGER, et al. No. 86-1672. Argued Jan. 13, 1988. Decided March 22, 1988. Syllabus Because Kentucky’s usury law limited the annual interest rate for non-corporate borrowers, lenders willing to provide money only at higher rates required such borrowers to use […]