Legal Opinion
United States v. Hawkins County, Tennessee, State of Tennessee, Intervenor
Court of Appeals for the Sixth Circuit
Decided September 30, 1988No. 87-5478, 87-5479PublishedCited by 15 opinions
1Opinion of the Court
ALAN E. NORRIS, Circuit Judge.
The State of Tennessee and Hawkins County, Tennessee, appeal the judgment of the district court enjoining them from imposing a tax on a private contractor, Hol-ston Defense Corporation (“Holston”), as called for by Tenn.Code Ann. § 67-5-203(c). The court concluded that the tax was, in reality, imposed on the federal property used by Holston, and was therefore barred by the Supremacy Clause of the United States Constitution.
Since 1949, Holston has contracted on a cost-plus basis with the United States to operate and maintain the Holston Army Ammunition Plant, a…
2Cases cited8 opinions
- United States v. New MexicoSupreme Court of the United States · 1982
- Mayo v. United StatesSupreme Court of the United States · 1943
- United States v. BoydSupreme Court of the United States · 1964
- Consumers Union of United States, Inc. v. SiebertSupreme Court of the United States · 1981
- United States v. Anderson County, TennesseeCourt of Appeals for the Sixth Circuit · 1985
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3Cited by15 opinions
- California Farm Bureau Federation v. State Water Resources Control BoardCalifornia Supreme Court · 2011
- United States v. Nye CountyCourt of Appeals for the Ninth Circuit · 1999
- United States v. County of San DiegoCourt of Appeals for the Ninth Circuit · 1992
- United States v. Nye County Nevada Bernie C. Merlino, Nye County AssessorCourt of Appeals for the Ninth Circuit · 1991
- Rainhold Holding Co. v. Freehold TownshipNew Jersey Tax Court · 1994
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