United States v. City of Spokane
Court of Appeals for the Ninth Circuit
1Opinion of the Court
FERNANDEZ, Circuit Judge:
The United States brought this action against the City of Spokane (“the City”) and Spokane’s Manager of Finance, Peter Fortin, to preclude the collection of a tax on the gambling proceeds of a local unit of the American National Red Cross, and to recover back taxes, together with interest. The district court granted summary judgment in favor of the United States 1 and the City appealed. We affirm.
BACKGROUND
The American National Red Cross is a unique charitable institution. It was created by the United States to perform such exceedingly important public functions as…
2Cases cited17 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Chevron Oil Co. v. HusonSupreme Court of the United States · 1971
- United States v. Winston Bryant McConneyCourt of Appeals for the Ninth Circuit · 1984
- McKesson Corp. v. Division of Alcoholic Beverages and Tobacco, Fla. Dept. of Business RegulationSupreme Court of the United States · 1990
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
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3Cited by39 opinions
- Campbell v. WoodCourt of Appeals for the Ninth Circuit · 1994
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- United States v. Asarco Inc.Court of Appeals for the Ninth Circuit · 2005
- Adams v. United StatesCourt of Appeals for the Ninth Circuit · 1993
- Steven A. Diamond v. City of Taft, a Municipal CorporationCourt of Appeals for the Ninth Circuit · 2000
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