Legal Opinion
United States v. Tax Comm'n of Miss.
Supreme Court of the United States
Decided June 2, 1975No. 74-548PublishedCited by 144 opinions
1Opinion of the CourtJustice Brennan
Regulation 25 of the Mississippi State Tax Commission requires out-of-state liquor distillers and suppliers to collect from military installations within Mississippi, and remit to the Commission, a tax in the form of a wholesale markup of 17% to 20% on liquor sold to the installations. The United States has four military in stallations in the State. Exclusive federal jurisdiction is exercised over two of the installations, Keesler Air Force Base and the Naval Construction Battalion Center. The United States and Mississippi exercise concurrent jurisdiction over the other two installations,…
2Cases cited21 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
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
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3Cited by144 opinions
- South Carolina v. BakerSupreme Court of the United States · 1988
- Army and Air Force Exchange Service v. SheehanSupreme Court of the United States · 1982
- North Dakota v. United StatesSupreme Court of the United States · 1990
- United States v. County of FresnoSupreme Court of the United States · 1977
- California State Board of Equalization v. Chemehuevi Indian TribeSupreme Court of the United States · 1986
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