Federal Instrumentality Doctrine

33 Florida cases classified under this topic · sorted by citation count · browse and sort

• The Agua Caliente Band OF Mission Indians v. The Cnty. OF Riverside
  442 F.2d 1184· 9th Cir.· 1971-05-12 ·cited 47×
  The court held that a state possessory interest tax on Indian trust lands is valid, distinguishing it from a tax on the land itself and finding no implied legislative immunization.
• Moses v. Kinnear
  490 F.2d 21· 9th Cir.· 1973-11-02 ·cited 34×
  The court held that the district court's stay order was appealable and that the district court had subject matter jurisdiction, remanding the cases for further consideration in light of intervening Supreme Court decisions.
• United States v. Tax Comm'n of Miss.
  W.D. Pa.· 1975-06-02 ·cited 30×
  Mississippi's Regulation 25, requiring out-of-state distillers to collect a wholesale markup on liquor sold to military installations, imposes an unconstitutional state tax on federal instrumentalities.
• Dewitt Dillon v. The State of Mont.
  634 F.2d 463· 9th Cir.· 1980-12-23 ·cited 26×
  The Tax Injunction Act (28 U.S.C. § 1341) bars federal court jurisdiction over suits seeking to enjoin, suspend, or restrain the collection of state taxes when a plain, speedy, and efficient remedy is available in state courts, including suits for tax refunds.
• The Hous. Auth. OF the City OF Seattle v. State OF Wash.
  629 F.2d 1307· 9th Cir.· 1980-10-03 ·cited 23×
  The court held that the Johnson Act bars federal jurisdiction over suits seeking to enjoin state tax collection, and that the Housing Authority does not qualify for exceptions as a federal instrumentality or due to a special federal interest without the United States joining as a
• Redding Ford v. Cal. State Bd. OF Equalization
  722 F.2d 496· 9th Cir.· 1983-12-16 ·cited 18×
  The Tax Injunction Act bars federal jurisdiction over state tax collection when a plain, speedy, and efficient state remedy exists, even if the taxpayer cannot afford to pay the tax upfront.
• Bd. of Cnty. Comm'rs of Creek Cnty. v. Seber
  130 F.2d 663· 10th Cir.· 1942-08-22 ·cited 18×
  The court held that the taxes paid were void and that a permanent injunction against their collection was warranted.
• Navajo Tribal Util. Auth. v. Ariz. Dep't OF Revenue
  608 F.2d 1228· 9th Cir.· 1979-10-26 ·cited 14×
  The court held that the district court lacked jurisdiction over the Navajo Tribal Utility Authority's claims because 28 U.S.C. § 1362 does not apply to subordinate tribal entities, and other jurisdictional bases were barred by 28 U.S.C. § 1341.
• Judybill Osceola v. Fla. Dep't OF Revenue
  893 F.2d 1231· 11th Cir.· 1990-02-06 ·cited 12×
  The Tax Injunction Act bars individual Indians from bringing federal court actions to challenge state sales taxes, as Florida provides a plain, speedy, and efficient remedy in its state courts.
• Capitan Grande Band of Mission Indians v. Helix Irrigation Dist.
  514 F.2d 465· 9th Cir.· 1975-03-14 ·cited 12×
  The court held that 28 U.S.C. § 2415 does not apply to the instant case involving Indian trust or restricted property.
• Fed. Reserve Bank OF ST. Louis v. Metrocentre Improvement Dist. # 1
  657 F.2d 183· 8th Cir.· 1981-08-11 ·cited 10×
  The court held that the Federal Reserve Bank is a federal instrumentality immune from special assessments, and the statutory waiver of immunity for real estate taxes does not extend to special assessments.
• Miller v. Beda Bauer
  517 F.2d 27· 7th Cir.· 1975-06-02 ·cited 10×
  The court held that the federal Tax Injunction Act barred the suit because Indiana provided a plain, speedy, and efficient remedy, and the plaintiffs were not instrumentalities of the federal government immune from state taxation.
• United States v. Mass. Mar. Acad.
  762 F.2d 142· 1st Cir.· 1985-05-16 ·cited 8×
  The court held that the Attorney General had the authority under Title IV of the Civil Rights Act of 1964 to sue the Massachusetts Maritime Academy for sex discrimination, and that the case was not moot despite the Academy changing its admissions policy and the original complaina
• Omaha Tribe OF Indians v. Peters
  516 F.2d 133· 8th Cir.· 1975-05-09 ·cited 8×
  The court held that 28 U.S.C. § 1360 permits Nebraska to tax income earned by Indians on reservations within the state. The court also affirmed that federal courts have original jurisdiction despite the Tax Injunction Act.
• Miller v. City OF Greenville
  138 F.2d 712· 8th Cir.· 1943-11-04 ·cited 8×
  The federal court should not exercise jurisdiction over a dispute concerning state taxation of a bridge, as there is no substantial federal question and adequate state remedies exist.
• Fla. Dep't OF Revenue v. Naval Aviation Museum Found., Inc.
  907 So. 2d 586· Fla. 1st DCA· 2005-07-18 ·cited 4×
  The Florida Department of Revenue appealed a summary judgment exempting the Naval Aviation Museum Foundation from collecting Florida sales tax on gift shop sales. The court reversed, holding that the Foundation is not a federal instrumentality entitled to tax immunity because it
• United States v. State OF Mich.
  851 F.2d 803· 6th Cir.· 1988-07-08 ·cited 4×
• MRT Exploration Co. v. McNAMARA
  731 F.2d 260· 5th Cir.· 1984-05-03 ·cited 4×
  The Tax Injunction Act of 1937 bars federal courts from hearing suits seeking to restrain the collection of state taxes when a plain, speedy, and efficient remedy exists in state courts, even if the taxes are levied on resources extracted from federal land.
• United States v. Okla. TAX Comm'n (three cases)
  131 F.2d 635· 10th Cir.· 1942-11-13 ·cited 2×
  The dissenting judge believes the State of Oklahoma has the power to tax the transmission of Indian estates when those estates pass under Oklahoma law.
• Ex parte Marshall
  75 Fla. 97· Fla.· 1918-01-19 ·cited 2×
  A. C. Marshall sought habeas corpus relief to overturn his arrest for operating an auto bus in Jacksonville without paying the city's required license tax. The Florida Supreme Court held that Marshall's franchise granted by a military camp commandant was merely a private service
• Seminole Tribe OF Florida v. State
  720 So. 2d 1117· Fla. 4th DCA· 1998-10-28
  The Seminole Tribe of Florida appealed the Department of Revenue's revocation of its consumer certificate of exemption from sales and use taxes. The court held that the Tribe qualifies as a federal instrumentality when making purchases for its governmental and reservation affairs
• Miami Free Zone Corp. v. Robbins
  542 So. 2d 1007· Fla. 3d DCA· 1989-02-21
  A private corporation operating a foreign trade zone is not a federal instrumentality and is therefore not immune from state and local ad valorem taxation.
• United States v. State Bd. OF Equalization
  639 F.2d 458· 9th Cir.· 1980-10-23
  The court held that the district court properly considered state law in applying the temporary amendment to § 5219 and that California's bank franchise tax was not imposed in lieu of the sales tax on national banks during the bridge period.