METROCENTRE IMPROVEMENT DISTRICT NO. 1, CITY OF LITTLE ROCK, ARKANSAS

v.

FEDERAL RESERVE BANK OF ST. LOUIS

Citator

Cited By

• In re Hoag Ranches v. Stockton Prod. Credit Ass'n, 846 F.2d 1225 (9th Cir. 1988)
  …l Reserve Bank v. Metrocentre Improvement Dist. #1, 657 F. 2d 183, 186 (8th Cir.1981), (national banks, federal land banks and other federally chartered financial institutions have been held to be instrumentalities of the federal government), aff'd, 455 U.S. 995, 102 S.Ct. 1625, 71 L.Ed.2d 857 (1982); Federal Reserve Bank v. Comm'r. of Corps. & Taxation, 499 F. 2d 60, 62 (1st Cir.1974) (federal savings and loan associations are federal instrumentalities); Ramsey v. United Mine Workers of America, 27 F.R.D.…
• Nat'l R.R. Passenger Corp. v. Commonwealth OF Pa. Pub. Util. Comm'n & Twp. of Tredyffrin. Appeal of Twp. OF Tredyffrin. Appeal of Commonwealth OF Pa. Pub. Util. Comm'n, 848 F.2d 436 (3d Cir. 1988)
  …of immunity from local taxes “except taxes upon real estate,” 12 U.S.C. § 531, held that a special assessment would not qualify as a real estate “tax”. Federal Reserve Bank v. Metrocentre Improvement Dist. No. 1, 657 F. 2d 183 (8th Cir.1981), aff'd, 455 U.S. 995, 102 S.Ct. 1625, 71 L.Ed.2d 857 (1982). The court stated that “where there is federal immunity from taxation, Congress must express a clear, express, and affirmative desire to waive that exemption.” Id. at 186. Although not entitled to immunity from…
• United States v. City OF Huntington, 999 F.2d 71 (4th Cir. 1993)
  …Ct. 38, 78 L.Ed. 192 (1933) (United States immune from liability for [*74] “taxes in the nature of reassessments for sewers and sidewalks.”); see also Federal Reserve Bank v. Metro Center Improvement District #1, 657 F. 2d 183 (8th Cir.1981), aff'd, 455 U.S. 995, 102 S.Ct. 1625, 71 L.Ed.2d 857 (1982) (federal immunity from taxation includes immunity from special assessment on real estate owned by federal instrumentality); United States v. Harford Co., Md., 572 F.Supp. 239 (D.Md.1983) (front-foot assessment…