Legal Opinion
General Dynamics Land System, Inc. v. Tracy
Ohio Supreme Court
Decided November 10, 1998No. 97-1920PublishedCited by 5 opinions
1Opinion of the CourtAlice Robie Resnick, J.
We will discuss the commissioner’s cross-appeal first. The issue in the cross-appeal, whether the tank plant is on a federal enclave, is the threshold issue that the BTA decided. If the tank plant is not on a federal enclave, the commissioner may tax General Dynamics’ personal property, and we need not address General Dynamics’ appeal.
Clause 17, Section 8, Article I of the United States Constitution authorizes Congress to exercise exclusive jurisdiction over property it acquires:
“The Congress shall have Power * * * To exercise exclusive Legislation in all Cases whatsoever, over such District…
2Cases cited8 opinions
- Surplus Trading Co. v. CookSupreme Court of the United States · 1930
- United States v. Township of MuskegonSupreme Court of the United States · 1958
- Offutt Housing Co. v. County of SarpySupreme Court of the United States · 1956
- Humble Pipe Line Co. v. WaggonnerSupreme Court of the United States · 1964
- Adams v. United StatesSupreme Court of the United States · 1943
3 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- State ex rel. Van Dyke v. Public Employees Retirement BoardOhio Supreme Court · 2003
- Gen. Dynamics Land Sys., Inc. v. TracyOhio Supreme Court · 1998
- State ex rel. Atkins v. Harrison Cty. Commrs.Ohio Court of Appeals · 2010
- Vectren Energy Delivery of Ohio, Inc. v. HuberOhio Court of Appeals · 2013
- State v. Scott, Unpublished Decision (7-10-2003)Ohio Court of Appeals · 2003