Commonwealth of Massachusetts v. United States

McENTEE, Circuit Judge.

The United States imposes an annual tax on the use of all taxable civil aircraft. 26 U.S.C. § 4491. This case involves a challenge by the Commonwealth of Massachusetts to the validity of that annual assessment insofar as it affects the Commonwealth. Specifically, the Commonwealth argued in its suit for a refund in the district court and before us that the tax of $130 1 imposed on it for the use of its state police helicopter from July 1, 1970 through June 30, 1971, was unconstitutional as violative of the principle of intergovernmental tax immunity. The district court,…