Legal Opinion
New York v. United States
Supreme Court of the United States
Decided January 28, 1946No. 5PublishedCited by 158 opinions
1Judgment of the CourtJustice Frankfurter, joined by Justice Rutledge
Section 615 (a) (5) of the 1932 Revenue Act, 47 Stat. 169, 264, imposed a tax on mineral waters.1 The United States brought this suit to recover taxes assessed against the State of New York on the sale of mineral waters taken *574from Saratoga Springs, New York.2 The State claims immunity from this tax on the ground that “in the bottling and sale of the said waters the defendant State of New York was engaged in the exercise of a usual, traditional and essential governmental function.” The claim was rejected by the District Court and judgment went for the United States. 48 F. Supp. 15. The…
2Cases cited28 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Mugler v. KansasSupreme Court of the United States · 1887
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Anderson v. DunnSupreme Court of the United States · 1821
- Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
23 more not listed; retrieve them via the Exa API.
3Cited by158 opinions
- Harmelin v. MichiganSupreme Court of the United States · 1991
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
- New York v. United StatesSupreme Court of the United States · 1992
- National League of Cities v. UserySupreme Court of the United States · 1976
- Republic of Argentina v. Weltover, Inc.Supreme Court of the United States · 1992
153 more not listed; retrieve them via the Exa API.