United States v. Clark County, Indiana

MEMORANDUM DECISION ON PARTIES’ CROSS-MOTIONS FOR SUMMARY JUDGMENT

BARKER, District Judge.

I. Introduction

Professor Lawrence Tribe, the noted constitutional scholar, discussed at length and in eloquent detail in a 1976 Harvard Law Review article (89 Harvard Law Review 682 (1976)), the issue now before this Court, to wit, the scope of federal immunity from state taxation, describing the legal decisions relating to this issue as a “bewilderingly complex array of judicial decisions.” 89 Harv.L.Rev. 682, 704. We fully agree with that characterization; in addition, the decisions handed down since…