Legal Opinion
United States v. State of Michigan
Court of Appeals for the Sixth Circuit
Decided August 23, 1988No. 87-1858PublishedCited by 29 opinions
1Opinion of the Court
BOYCE F. MARTIN, Jr., Circuit Judge.
The State of Michigan appeals the district court’s decision declaring unconstitutional certain provisions of the Michigan General Sales Tax Act, Mich.Comp.Laws § 205.51 et seq. The court held that the incidence of the tax levied under this statute falls on federal credit unions which the court concluded were federal instrumentalities immune from state taxation under the Supremacy Clause of the United States Constitution. 635 F.Supp. 944 (1985). We affirm.
The United States brought this action in federal district court on behalf of approximately 238…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Bell v. HoodSupreme Court of the United States · 1946
- Smith v. Kansas City Title & Trust Co.Supreme Court of the United States · 1921
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
14 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- T I Federal Credit Union v. DelBonisCourt of Appeals for the First Circuit · 1995
- Mount Olivet Cemetery Ass'n v. Salt Lake CityCourt of Appeals for the Tenth Circuit · 1998
- North Georgia Electric Membership Corporation v. City of Calhoun, Georgia, a Municipal CorporationCourt of Appeals for the Eleventh Circuit · 1993
- Commodities Export Company v. Detroit International BridgeCourt of Appeals for the Sixth Circuit · 2012
- Nix v. NASA Federal Credit UnionDistrict Court, D. Maryland · 2016
24 more not listed; retrieve them via the Exa API.