Goldin v. Baker

FEINBERG, Chief Judge:

This case requires us to examine the scope of the intergovernmental tax immunity doctrine. Plaintiffs Harrison J. Goldin, Comptroller of the City of New York, and the City (collectively referred to herein as the City) appeal from a judgment of the United States District Court for the Southern District of New York, Vincent L. Broderick, J., denying the City’s motion for summary judgment and granting the motion of defendant Secretary of the Treasury to dismiss the City’s complaint for failure to state a claim upon which relief can be granted. The City challenges the…