Introducing ATLASLearn more
Legal Opinion

United States v. Shelby County, Tennessee

District Court, W.D. Tennessee

Decided October 10, 1974No. C-74-123PublishedCited by 5 opinions

1Opinion of the Court

MEMORANDUM OPINION

WELLFORD, District Judge.

The United States of America brings this suit on behalf of military personnel 1 who reside in mobile homes located in Shelby County, Tennessee. The defendants have imposed and continue to impose an annual tax upon mobile homes, house trailers and other similar movable structures pursuant to Article II, Section 28 of the Tennessee Constitution and the applicable enabling statutes. Tenn.Code Ann. §§ 67-601, 67-602, 67-612 (Supp.1973). Apparently defendants have imposed this tax even if the trailers or mobile homes were located on United States Navy…

2Cases cited6 opinions

  1. Dameron v. BrodheadSupreme Court of the United States · 1953
  2. California v. BuzardSupreme Court of the United States · 1965
  3. Kenneally v. Standard Electronics Corp.Court of Appeals for the Eighth Circuit · 1966
  4. Farrar v. N. C. & St. L. Ry.Tennessee Supreme Court · 1931
  5. Julia Nicholson v. Altona Corporation, and v. I. Realty CorporationCourt of Appeals for the Third Circuit · 1963

1 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. American Home Assurance Co. v. AGM Marine Contractors, Inc.Court of Appeals for the First Circuit · 2006
  2. Rochman v. Cape Mercantile Bank & Trust Co. (In Re Casper)United States Bankruptcy Court, S.D. Illinois · 1993
  3. United States v. State of IllinoisDistrict Court, E.D. Illinois · 1975
  4. Wolff v. BaldwinNew Jersey Tax Court · 1986
  5. No., Colorado Attorney General Reports1978

Showing a preview — retrieve the full document via the Exa API.

View API DocsGet API Key

Powered by the Exa API