California v. United States

MEMORANDUM AND ORDER

WILKINS, District Judge.

Plaintiff, the State of California, Department of Justice, challenges in this action the constitutional authority of Congress to impose an air transportation excise tax upon air travel by employees of the Department. The parties agreed to submit the matter for this Court’s decision without trial.

BACKGROUND

Section 4261 of the Internal Revenue Code of 1954 [hereinafter cited as 26 U.S.C. § 4261, et seq.] imposes an excise tax upon air travel within the United States, computed at 8% of the cost of the transportation. Until 1970 states and their…