Legal Opinion
S. R. A., Inc. v. Minnesota
Supreme Court of the United States
Decided March 25, 1946No. 254 and 255PublishedCited by 199 opinions
1Opinion of the CourtJustice Reed
A question as to the power of the State of Minnesota to tax realty within the boundaries of that State, when the legal'title remains in the United States, is presented by this writ of certiorari.1 The State ceded jurisdiction over the realty in accordance with the exclusive legislation *560clause of the United States Constitution, Article I, § 8, Clause 17.
The realty in question was conveyed to the United States in 1867 as a site for a building to house a post office, a customs office and offices for various departments and agencies of the United States. The building was eventually vacated and…
2Cases cited43 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Lynch v. United StatesSupreme Court of the United States · 1934
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Bowen v. JohnstonSupreme Court of the United States · 1939
- United States v. County of AlleghenySupreme Court of the United States · 1944
38 more not listed; retrieve them via the Exa API.
3Cited by199 opinions
- Kern-Limerick, Inc. v. ScurlockSupreme Court of the United States · 1954
- City of Detroit v. Murray Corp. of AmericaSupreme Court of the United States · 1958
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- Matagorda County v. Russell LawCourt of Appeals for the Fifth Circuit · 1994
- Offutt Housing Co. v. County of SarpySupreme Court of the United States · 1956
194 more not listed; retrieve them via the Exa API.