From Wikipedia, the free encyclopedia
1983 United States Supreme Court case
Minneapolis Star Tribune Company v. Commissioner Supreme Court of the United States authored by Justice Sandra Day O'Connor overturning a use tax on paper and ink in excess of $100,000 consumed in any calendar year. The Minneapolis Star Tribune initially paid the tax and sued for a refund.
Opinion of the Court [ edit ] On its face, this ruling finds that state tax systems cannot treat the press differently from any other business without significant and substantial justification. Writing for the Court Justice O'Connor explains that "[b]y creating this special use tax, which to our knowledge is without parallel in the State's tax scheme, Minnesota has singled out the press for special treatment". The state of Minnesota demonstrated no such justification to impose a special tax on a select few newspaper publishers. Therefore, this tax was in violation of the First Amendment 's guarantee of freedom of the press .
Justice O'Connor writes that there is evidence that "differential taxation of the press would have troubled the Framers of the First Amendment". The Antifederalists objected that no guarantee of free press was included in the initial proposal of the Constitution. She quotes Richard Henry Lee .
An alternative means exists of achieving the state interest of raising revenue like general taxation of businesses.
Public displays Statutory religious Public funding Religion in Private religious speech Internal church affairs Taxpayer standing Blue laws Other
Unprotected
Incitement sedition Defamation andfalse speech Fighting words andheckler's veto True threats Obscenity
Rosen v. United States United States v. One Book Called Ulysses Roth v. United States One, Inc. v. Olesen Smith v. California Marcus v. Search Warrant MANual Enterprises, Inc. v. Day Jacobellis v. Ohio Quantity of Books v. Kansas Ginzburg v. United States Memoirs v. Massachusetts Redrup v. New York Ginsberg v. New York Stanley v. Georgia United States v. Thirty-seven Photographs Kois v. Wisconsin Miller v. California Paris Adult Theatre I v. Slaton United States v. 12 200-ft. Reels of Film Jenkins v. Georgia Southeastern Promotions, Ltd. v. Conrad Erznoznik v. City of Jacksonville Young v. American Mini Theatres, Inc. Vance v. Universal Amusement Co., Inc. American Booksellers Ass'n, Inc. v. Hudnut People v. Freeman United States v. X-Citement Video, Inc. Reno v. ACLU United States v. Playboy Entertainment Group, Inc. City of Los Angeles v. Alameda Books, Inc. Ashcroft v. ACLU I United States v. American Library Ass'n Ashcroft v. ACLU II Nitke v. Gonzales United States v. Williams American Booksellers Foundation for Free Expression v. Strickland United States v. Kilbride United States v. Stevens Brown v. Entertainment Merchants Ass'n FCC v. Fox Television Stations, Inc. Free Speech Coalition v. Paxton Speech integral
Strict scrutiny Overbreadth Vagueness Symbolic speech Content-based Content-neutral
Compelled speech Compelled subsidy
Government grants Government Loyalty oaths School speech Public employees Hatch Act andLicensing and Commercial speech
Valentine v. Chrestensen Rowan v. U.S. Post Office Dept. Pittsburgh Press Co. v. Pittsburgh Comm'n on Human Relations Lehman v. Shaker Heights Goldfarb v. Virginia State Bar Bigelow v. Virginia Virginia State Pharmacy Bd. v. Virginia Citizens Consumer Council Linmark Assoc., Inc. v. Township of Willingboro Carey v. Population Services International Bates v. State Bar of Arizona In re Primus Ohralik v. Ohio State Bar Association Friedman v. Rogers Consol. Edison Co. v. Public Serv. Comm'n Central Hudson Gas & Electric Corp. v. Public Service Commission Metromedia, Inc. v. San Diego In re R.M.J. Hoffman Estates v. The Flipside, Hoffman Estates, Inc. Zauderer v. Off. of Disciplinary Counsel of Supreme Court of Ohio Pacific Gas & Electric Co. v. Public Utilities Comm'n of California Posadas de Puerto Rico Assoc. v. Tourism Co. of Puerto Rico San Francisco Arts & Athletics, Inc. v. U.S. Olympic Committee Shapero v. Kentucky Bar Association Riley v. Nat'l Fed'n of the Blind State University of New York v. Fox Peel v. Attorney Registration and Disciplinary Commission of Illinois City of Cincinnati v. Discovery Network Edenfield v. Fane United States v. Edge Broadcasting Co. Ibanez v. Florida Dept. of Business and Professional Regulation, Bd. of Accountancy Lebron v. National Railroad Passenger Corp. Rubin v. Coors Brewing Co. Florida Bar v. Went For It, Inc. 44 Liquormart, Inc. v. Rhode Island Glickman v. Wileman Brothers & Elliot, Inc. Greater New Orleans Broadcasting Assn., Inc. v. United States Los Angeles Police Department v. United Reporting Publishing Co. United States v. United Foods Inc. Lorillard Tobacco Co. v. Reilly Thompson v. Western States Medical Center Nike, Inc. v. Kasky Johanns v. Livestock Marketing Ass'n Tennessee Secondary School Athletic Assn. v. Brentwood Academy Milavetz, Gallop & Milavetz, P.A. v. United States Jerman v. Carlisle, McNellie, Rini, Kramer & Ulrich LPA Sorrell v. IMS Health Inc. Expressions Hair Design v. Schneiderman Matal v. Tam Iancu v. Brunetti Barr v. American Association of Political Consultants Vidal v. Elster Campaign finance Anonymous speech State action Official retaliation Boycotts Prisons
Organizations Future Conduct Solicitation Membership restriction Primaries and elections
