Legal Opinion
United States v. County of Fresno
Supreme Court of the United States
Decided January 25, 1977No. 75-1262PublishedCited by 187 opinions
1Opinion of the CourtJustice White
The issue in this case is whether, consistent with the Federal Government’s immunity from state taxation inherent in the Supremacy Clause of the United States Constitution, see M‘Culloch v. Maryland, 4 Wheat. 316 (1819), the State of California may tax federal employees on their possessory interests in housing owned and supplied to them by the Federal Government as part of their compensation. We hold that it may.
I
The individual appellants in this case are employees of the Forest Service, a branch of the United States Department *454of Agriculture responsible for administering the national…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Alabama v. King & BoozerSupreme Court of the United States · 1941
14 more not listed; retrieve them via the Exa API.
3Cited by187 opinions
- Minneapolis Star & Tribune Co. v. Minnesota Commissioner of RevenueSupreme Court of the United States · 1983
- Jefferson County v. AckerSupreme Court of the United States · 1999
- West Lynn Creamery, Inc. v. HealySupreme Court of the United States · 1994
- United States v. New MexicoSupreme Court of the United States · 1982
- South Carolina v. BakerSupreme Court of the United States · 1988
182 more not listed; retrieve them via the Exa API.