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Cal. Equalization Bd. Vs. Sierra Summit
Cites for this judgment
- US Supreme Court
- Jun 12, 1989
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Cal. Equalization Bd. v. SierraSearch
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Summit - 490 U.S. 844 (1989) U.S. Supreme Court Cal. Equalization Bd. v. SierraSearch
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Summit, 490 U.S. 844 (1989) California State Bd. of Equalization v. SierraSearch
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the Court of Appeals rejected petitioner's argument that it had wrongly decided California State Board of Equalization v. GogginSearch
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those municipal and state withholding and property taxes on the bankruptcy trustee which have been upheld, see Otte v. UnitedSearch
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bankruptcy court, and therefore violates principles of intergovernmental tax immunity first recognized in McCulloch v. MarylandSearch
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a tax on the contract, and thereby imposed a burden on governmental operations. See, e.g., Panhandle Oil Co. v. KnoxSearch
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Collector v. DaySearch
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Dobbins v. CommissionersSearch
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Brief any citation in this list with AI Studio
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Weston v. CitySearch
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its operations. While the former was permissible, the latter was constitutionally proscribed. See, e.g., 85 U. S. v. PenistonSearch
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James v. DravoSearch
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although this Court held as early as 1904 that States could impose a property tax on a bankrupt estate, see Swarts v. HammerSearch
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bankruptcy trustee. See, e.g., In re Flatbush Gum Co., 73 F.2d 283 (CA2 1934), cert. denied sub nom. New York v. ArnoldSearch
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U.S. 713 (1935). In James v. DravoSearch
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Cotton Petroleum Corp. v. NewSearch
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Mexico, ante at 174 (quoting South Carolina v. BakerSearch
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United States v. NewSearch
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Commodity Futures Trading Comm'n v. WeintraubSearch
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Department of Employment v. UnitedSearch
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b)(1)(B) (1982 ed. and Supp. V). Cf. Missouri v. GleickSearch
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those municipal and state withholding and property taxes on the bankruptcy trustee which we have upheld, see Otte v. UnitedSearch
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this particular statutory provision. Although Congress can confer an immunity from state taxation, see Washington v. UnitedSearch
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First Agricultural Nat. Bank v. StateSearch
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United States v. CitySearch
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Rockford Life Ins. Co. v. IllinoisSearch
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Dept. of Revenue, 482 U. S. 182 , 482 U. S. 191 (1987). See also Oklahoma Tax Comm'n v. UnitedSearch
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Graves v. NewSearch
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tax a bankruptcy estate notwithstanding any intergovernmental immunity objection that might be interposed, cf. Davis v. MichiganSearch
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Palmer v. WebsterSearch
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process from those taxes the States may impose on the bankrupt estate. Eighty-five years ago, in Swarts v. HammerSearch
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Statement, Specification of Error and Argument for Appellant in Swarts v. HammerSearch
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California State Board of Equalization v. GogginSearch
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is California State Board of Equalization v. GogginSearch
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F.2d 887 (CA11) (holding that bankruptcy trustee is not liable for excise taxes), cert. denied sub nom. Florida v. GreatSearch
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be properly presented. In these circumstances, we may decide the question decided by the Court of Appeals. See Canton v. HarrisSearch
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Donovan v. CitySearch
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in 1948 as part of the general revision of the Judicial Code, and impart no significant change in meaning. See Finley v. UnitedSearch
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Ironically, the District Court decision in Howe v. AtlanticSearch
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passage of the Act was reversed on state law grounds even before the Act was signed into law. See Kansas City v. JohnsonSearch
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Thompson v. StateSearch
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is not properly presented. Although the majority may well be correct that California State Board of Equalization v. GogginSearch
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not now subject to collateral attack in these contempt proceedings. This Court, in Federated Department Stores, Inc. v. MoitieSearch
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Id. at 452 U. S. 398 . In Maggio v. ZeitzSearch
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