Legal Opinion
United States v. State of Delaware Robert W. Chastant, Director of the Division of Revenue, State of Delaware
Court of Appeals for the Third Circuit
Decided March 12, 1992No. 91-3153PublishedCited by 7 opinions
1Opinion of the Court
OPINION OF THE COURT
BECKER, Circuit Judge.
The Dover Air Force Base, a United States military installation in Delaware, purchases electricity from a regulated public utility. Under the Delaware law taxing the distribution of electricity, the distributor, not the consumer, nominally pays the tax, but the Delaware Public Service Commission, which regulates utility rates in Delaware, is directed to adjust electricity rates such that the tax is passed through to consumers and the utility company’s earnings are unaffected. As a result, consumers, including the United States, indirectly pay the…
2Cases cited22 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- National Labor Relations Board v. Jones & Laughlin Steel Corp.Supreme Court of the United States · 1937
- Pike v. Bruce Church, Inc.Supreme Court of the United States · 1970
- Brown-Forman Distillers Corp. v. New York State Liquor AuthoritySupreme Court of the United States · 1986
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
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3Cited by7 opinions
- Dekalb County, Georgia v. United StatesUnited States Court of Federal Claims · 2013
- Northern Tier Solid Waste Authority v. Commonwealth, Department of RevenueCommonwealth Court of Pennsylvania · 2004
- Carter v. Montana Department of TransportationMontana Supreme Court · 1995
- Rainhold Holding Co. v. Freehold TownshipNew Jersey Tax Court · 1994
- Carter v. Dept. of TransportationMontana Supreme Court · 1996
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