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United States Vs. County of Fresno
Cites for this judgment
- US Supreme Court
- Jan 25, 1977
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United States v. CountySearch
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of Fresno - 429 U.S. 452 (1977) U.S. Supreme Court United States v. CountySearch
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of Fresno, 429 U.S. 452 (1977) United States v. CountySearch
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private citizen and as long as it is the possession or use by the private citizen that is being taxed. City of Detroit v. MurraySearch
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United States v. CitySearch
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United States v. TownshipSearch
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on real property renters only if the owner is exempt from taxation does not make it discriminatory, United States v. CitySearch
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s immunity from state taxation inherent in the Supremacy Clause of the United States Constitution, see M'Culloch v. MarylandSearch
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and that it was therefore forbidden by the Supremacy Clause of the United States Constitution. E.g., M'Culloch v. MarylandSearch
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citizen's usufructuary interest in the government land and improvements alone that is being taxed. ( City of Detroit v. MurraySearch
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for Appellants 11. Consequently, the Government argues, the tax is forbidden by the doctrine announced in M'Culloch v. MarylandSearch
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Brief any citation in this list with AI Studio
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and affirm the judgment below. II The Government relies principally on the landmark case of M'Culloch v. MarylandSearch
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In later years, however, the Court departed from this interpretation of M'Culloch. In James v. DravoSearch
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U. S. 150 , or until Congress declares otherwise. Id. at 302 U. S. 161 . Similarly, in Graves v. NewSearch
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the Court sustained a nondiscriminatory tax on the income of a federal employee, thereby overruling Dobbins v. CommissionersSearch
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Alabama v. KingSearch
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Boozer, 314 U. S. 1 (1941), overruling Panhandle Oil Co. v. MississippiSearch
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Page 429 U. S. 462 Finally, and, for the purposes of this case, dispositively, in City of Detroit v. MurraySearch
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Corp., 355 U. S. 489 (1958), United States v. CitySearch
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of Detroit, 355 U. S. 466 (198), and United States v. TownshipSearch
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and so long as it is the possession or use by the private citizen that is being taxed. See also Esso Standard Oil Co. v. EvansSearch
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This rule returns Page 429 U. S. 463 to the original intent of M'Culloch v. MarylandSearch
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California -- the tax is not for that reason discriminatory. In this respect, this case is governed by United States v. CitySearch
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properly attributed to their possessory interest. In this respect, the taxes are valid even under United States v. AlleghenySearch
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Id. at 322 U. S. 187 -188. (Emphasis added.) This statement ripened into holdings in United States v. CitySearch
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of Detroit, supra at 355 U. S. 472 , and United States v. TownshipSearch
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Under the rule of United States v. AlleghenySearch
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County and United States v. CitySearch
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inconsequential. The two types of interests are equally taxable. In conclusion, as the Court said in City of Detroit v. MurraySearch
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Wheat. 316. In such circumstances, the Congress is the proper agency, as we pointed out in United States v. CitySearch
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Together with United States et al. v. CountySearch
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are tax-exempt land by reason of the Supremacy Clause of the United States Constitution, e.g., United States v. AlleghenySearch
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the practical equivalent of a tax -- from the post exchange and to remit it to the State Tax Commission. United States v. MississippiSearch
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law required it to be charged to and collected from the United States by the seller. See First Agricultural Nat. Bank v. TaxSearch
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Comm'n, 392 U. S. 339 (1968). Kern-Limerick, Inc. v. ScurlockSearch
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held the Department of the Navy to be the purchaser and the tax to be thus unenforceable. See also Federal Land Bank v. BismarckSearch
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Panhandle Oil Co. v. MississippiSearch
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income tax as it applied to income generated from property leased from the Federal Government). See also United States v. RickertSearch
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The single arguable departure from this principle since 1937 is United States v. AlleghenySearch
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Ibid. Insofar as United States v. AlleghenySearch
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property may never be imposed on a private party who is using it, that decision has been overruled by United States v. CitySearch
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beneficial personal or business interest. The tax would thus run afoul at least of the Supremacy Clause. M'Culloch v. MarylandSearch
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the other hand, if the State taxes the income of all its residents equally, federal employees must pay the tax. Graves v. NewSearch
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Graves v. NewSearch
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a discrimination between users of property that would not otherwise exist, the Michigan taxes upheld in United States v. CitySearch
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U.S. Supreme Court United States v. CountySearch
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