BROWN
v.
BROWN & ROOT U. S. A. INC. ET AL.; PARIS V. STATE DIVISION OF CORRECTION ET AL.; ADAMS V. DEPARTMENT OF THE NAVY; WHITAKER V. PETERSON ET AL.; WHITAKER V. PASCARELLA ET AL.; SEN GUPTA V. METCO, INC.; SISCO V. COUNTY OF LOS ANGELES ET AL.; MINGLEDOLPH V. MCKEAN ET AL.

U.S. | 1988-06-13
Nos. 87-1463; No. 87-6418; No. 87-6492; No. 87-6539; No. 87-6544; No. 87-6548; No. 87-6564; No. 87-6589
486 U.S. 1062 Supreme Court of the United States (1988) Positive Treatment
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  • United States v. Kabeiseman, 970 F.2d 739 (10th Cir. 1992)
    …s imposing a tax on LAAW, not the United States. The United States and Wyoming are, however, apparently in accord with the following language from South Carolina v. Baker, 485 U.S. 505, 523, 108 S.Ct. 1355, 1366, 99 L.Ed.2d 592 (1988), reh’g denied, 486 U.S. 1062, 108 S.Ct. 2837, 100 L.Ed.2d 937 (1988), which serves as a good starting point: In sum, then, under current intergovernmental tax immunity doctrine the States can never tax the United States directly but can tax any private parties with whom it doe…
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