United States v. Tennessee

MEMORANDUM

ROBERT L. TAYLOR, District Judge.

The United States brought this action to obtain a declaratory judgment that taxes assessed under a Tennessee statute upon the production of enriched uranium from the Government’s contractor, Union Carbide, infringes upon the immunity of the United States from state and local taxation in violation of the Constitution. The parties have filed a stipulation of facts and upon those facts have moved for a summary judgment. The parties have briefed the issues and argued their positions before the Court.

The Tennessee General Assembly enacted Chapter 206 of…