Legal Opinion
City of New York v. United States
District Court, S.D. New York
Decided May 14, 1975No. 74 Civ. 1538 (JMC)PublishedCited by 8 opinions
1Opinion of the Court
OPINION
CANNELLA, District Judge:
This action was commenced by the City of New York pursuant to 28 U.S.C. § 1346 for the refund of certain excise taxes which have been paid to the Federal Government. The sole issue presented for our determination is whether the excise tax on amounts paid for transportation of persons by air under § 4261 of the Internal Revenue Code, 26 U.S.C. § 4261, may constitutionally be imposed on city expenditures for employees traveling on official city business. As we find that the constitutional doctrine of intergovernmental tax immunity does not bar the imposition of…
2Cases cited12 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- South Carolina v. United StatesSupreme Court of the United States · 1905
- Collector v. DaySupreme Court of the United States · 1871
- Helvering v. GerhardtSupreme Court of the United States · 1938
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Massachusetts v. United StatesSupreme Court of the United States · 1978
- Georgia, Department of Transportation v. United StatesDistrict Court, N.D. Georgia · 1976
- Commonwealth of Massachusetts v. United StatesCourt of Appeals for the First Circuit · 1977
- California v. United StatesDistrict Court, E.D. California · 1977
- City of New York v. United StatesCourt of Appeals for the Second Circuit · 1976
3 more not listed; retrieve them via the Exa API.