First Federal Savings & Loan Association of Boston v. Tax Commission of Massachusetts

437 U.S. 255 · Decided June 15, 1978 · Supreme Court of the United States

At a glance

First Federal Savings & Loan Association of Boston v. Tax Commission of Massachusetts was decided on June 15, 1978 by a vote of 8–1. The Court affirmed the lower court's decision. Justice John Paul Stevens wrote the opinion of the Court. SCDB classifies its main issue as “State or local government tax” in the Economic Activity area.

Read the opinion

• CourtListener (Free Law Project) — opinion text
• Library of Congress — official U.S. Reports scan

Case details

How the Justices voted

Full case caption

First Federal Savings & Loan Association of Boston et al. v. Tax Commission of Massachusetts et al.

SCDB identifiers: case 1977-117, docket 1977-117-01.

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Other cases on “State or local government tax”

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Cases on the same legal provision: 12 U.S.C. § 1464

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Same Term, same area (Economic Activity)

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  434 U.S. 356Decided January 17, 19784–4
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Source: Supreme Court Database, 2026 Release 01 (data file dated September 8, 2026). Imported into CaseTrail November 5, 2026. Coverage: decisions from the 1946 through 2025 Terms. Methodology · Report an error