Legal Opinion
Massachusetts v. United States
Supreme Court of the United States
Decided March 29, 1978No. 76-1500PublishedCited by 203 opinions
1Opinion of the Court
*446Me. Justice Brennan
delivered the opinion of the Court.*
As part of a comprehensive program to recoup the costs of federal aviation programs from those who use the national airsystem, Congress in 1970 imposed an annual registration tax on all civil aircraft that fly in the navigable airspace of the United States. 26 U. S. C. § 4491,1 The constitutional question presented in this case is whether this tax, as applied to an aircraft owned by a State and used by it exclusively for police functions, violates the implied immunity of a state government from federal taxation. We hold that it does not.
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2Cases cited36 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Pennsylvania Coal Co. v. MahonSupreme Court of the United States · 1922
- United States Trust Co. of NY v. New JerseySupreme Court of the United States · 1977
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- National League of Cities v. UserySupreme Court of the United States · 1976
31 more not listed; retrieve them via the Exa API.
3Cited by203 opinions
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
- New York v. United StatesSupreme Court of the United States · 1992
- South Dakota v. DoleSupreme Court of the United States · 1987
- American Trucking Assns., Inc. v. SmithSupreme Court of the United States · 1990
- Haberman v. Washington Public Power Supply SystemWashington Supreme Court · 1988
198 more not listed; retrieve them via the Exa API.