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139 F.2d 809·
2d Cir.·
1943-12-24
·cited 57×
The court held that a state excise tax on the privilege of carrying on business within the state is invalid if the business is not derived from the state and the state has no power to forbid it.
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497 F.2d 1172·
6th Cir.·
1974-06-05
·cited 14×
Federal facilities are not required to obtain state permits to operate, though they must comply with substantive state air pollution emission standards. The EPA's decision to enforce such standards is discretionary.
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371 F.2d 21·
5th Cir.·
1967-01-06
·cited 14×
The court held that collateral estoppel barred the City from relitigating the issue of property ownership, and the Government could recover illegally obtained funds based on unjust enrichment principles.
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654 F.2d 570·
9th Cir.·
1981-08-24
·cited 6×
State sales and use taxes imposed on prime contractors for construction on federally-owned land are unconstitutional because they discriminate against those with whom the United States deals, violating the Supremacy Clause.
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162 So. 3d 262·
Fla. 3d DCA·
2015-03-11
·cited 5×
The Florida Third District Court of Appeal held that military housing complexes at Naval Air Station Key West are immune from state ad valorem taxation because the U.S. Navy retained equitable and beneficial ownership of the improvements despite Southeast Housing holding legal ti
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851 F.2d 803·
6th Cir.·
1988-07-08
·cited 4×
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140 F.2d 286·
7th Cir.·
1944-01-20
·cited 2×
Property owned by the United States through its instrumentality and used for a low-cost housing project is exempt from state and local taxation, even if jurisdiction is not exclusive.
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515 F.2d 285·
9th Cir.·
1974-03-14
States can tax private possessory interests in national forest standing timber, and California counties have the statutory authority to do so.