Legal Opinion
United States v. City of Huntington, West Virginia
Court of Appeals for the Fourth Circuit
Decided July 12, 1993No. 92-2074PublishedCited by 47 opinions
1Opinion of the Court
OPINION
K.K. HALL, Circuit Judge:
The United States appeals an order declaring that federal agencies that own property in the City of Huntington, West Virginia (“City”) are liable for the payment of a municipal service fee imposed by the City. We hold that the service fee is a tax from which the United States is immune, and, accordingly, we reverse.
I
West Virginia Code § 8-13-13 authorizes any city that “furnishes any essential or special municipal service, including, but not limited to, police and fire protection ... to impose upon the users of such service reasonable rates, fees and…
2Cases cited16 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Carpenter v. ShawSupreme Court of the United States · 1930
- United States v. La FrancaSupreme Court of the United States · 1931
- United States v. New MexicoSupreme Court of the United States · 1982
11 more not listed; retrieve them via the Exa API.
3Cited by47 opinions
- Covell v. City of SeattleWashington Supreme Court · 1995
- City of Cincinnati v. United StatesCourt of Appeals for the Federal Circuit · 1998
- City of Huntington, West Virginia v. United StatesSupreme Court of the United States · 1994
- In Re Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated, Debtors (Two Cases). United Mine Workers of America 1992 Benefit Plan, and Its Trustees United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movants-Appellants v. Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated Royal Scot Minerals, Incorporated, and Unsecured Creditors Committee Office of the United States Trustee, Parties-In-Interest. United Mine Workers of America 1992 Benefit Plan, and Its Trustees United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movants-Appellants v. Leckie Smokeless Coal Company New River Mineral Resources Company Gould Resources, Incorporated Royal Scot Minerals, Incorporated, and Unsecured Creditors Committee United States Trustee, Parties-In-Interest. In Re Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Sewell Coal Company Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors (Two Cases). Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Sewell Coal Company Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors-Appellees v. United Mine Workers of America 1992 Benefit Plan, and Its Trustees, Movant-Appellant, and United Mine Workers of America Combined Benefit Fund, and Its Trustees, Movant, and International Union, United Mine Workers of America District 17, United Mine Workers of America, Parties-In-Interest. Lady H Coal Company, Incorporated Consolidated Sewell, Incorporated Leivasy Mining Corporation Eastwood Construction, Incorporated, Debtors-Appellees v. United Mine Workers of America 1992 Benefit Plan, and Its Trustees, Movant-Appellant, and International Union, United Mine Workers of America District 17, United Mine Workers of America, Parties-In-InterestCourt of Appeals for the Fourth Circuit · 1996
- Folio v. City of ClarksburgCourt of Appeals for the Fourth Circuit · 1998
42 more not listed; retrieve them via the Exa API.