Legal Opinion
United States v. California
Supreme Court of the United States
Decided April 26, 1993No. 91-2003PublishedCited by 95 opinions
1Opinion of the CourtJustice O'Connor
This is another in the long line of cases, beginning with McCulloch v. Maryland, 4 Wheat. 316 (1819), in which the Federal Government asks this Court for relief from what it considers illegal state taxes. Unlike the typical tax immunity case, however, we are not presented with a claim that the state tax is unconstitutional; instead, the question is whether the Federal Government may recover taxes it claims were wrongfully assessed under California law against one of the Government’s private contractors.
I
The United States has established three Naval Petroleum Reserves in California and…
2Cases cited19 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- United States v. SummerlinSupreme Court of the United States · 1940
- Guaranty Trust Co. v. United StatesSupreme Court of the United States · 1938
- Board of Comm'rs of Jackson Cty. v. United StatesSupreme Court of the United States · 1939
- United States v. Standard Oil Co. Of CaliforniaSupreme Court of the United States · 1947
14 more not listed; retrieve them via the Exa API.
3Cited by95 opinions
- Chubb Custom Insurance Company v. Space Systems/ Loral, Inc.Court of Appeals for the Ninth Circuit · 2013
- Employers Insurance of Wausau, a Mutual Company v. Granite State Insurance Company, Employers Insurance of Wausau, a Mutual Company v. Granite State Insurance CompanyCourt of Appeals for the Ninth Circuit · 2003
- Mildred AUSTIN, Plaintiff-Appellant, v. Donna SHALALA, Secretary of Health and Human Services, Defendant-AppelleeCourt of Appeals for the Fifth Circuit · 1993
- Peter J. Bresson (Transferee),petitioner-Appellant v. Commissioner of Internal RevenueCourt of Appeals for the Ninth Circuit · 2000
- Novato Fire Protection District v. United States of America U.S. Coast GuardCourt of Appeals for the Ninth Circuit · 1999
90 more not listed; retrieve them via the Exa API.