Summary

Thurgood Marshall Leathers v. Medlock — Dissenting Opinion

The suggestion that the First Amendment prohibits selective taxation that "resembles a penalty" is no more helpful. A test that turns on whether a selective tax "penalizes" a particular medium presupposes some baseline establishing that medium's entitlement to equality of treatment with other media. The majority never develops any theory of the State's obligation to treat like-situated media equally, except to say that the State must avoid discriminating against too "small" a number of media actors.
Source: Wikisource

Thurgood Marshall Leathers v. Medlock — Dissenting Opinion

Because the power selectively to tax cable operators triggers the concerns that underlie the nondiscrimination principle, the State bears the burden of demonstrating that "differential treatment" of cable television is justified by some "special characteristic" of that particular information medium or by some other "counterbalancing interest of compelling importance that [the State] cannot achieve without differential taxation." Minneapolis Star, supra, 460 U.S., at 585, 103 S.Ct., at 1372 (footnote omitted) . The State has failed to make such a showing in this case.
Source: Wikisource

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