Legal Opinion
United States v. City of Buffalo
Court of Appeals for the Second Circuit
Decided December 7, 1931No. 68PublishedCited by 14 opinions
1Opinion of the CourtChase, Circuit Judge
(after stating the facts as above).
No time need be spent to show that property purchased by the United States with the consent of the state in which it is located is beyond the reach of state or municipal taxation unless the United States consents. U. S. Const, art. 1, § 8. No claim is made that it is. Moreover, property of the United States is expressly made exempt in New York by section 4 of the Tax Law of that state (Consol. Laws N. Y. c. 60).
On December 1, 1919, the property was, however, owned by a private corporation and was then taxable. It is equally clear that under the charter of…
2Cases cited9 opinions
- Fort Leavenworth Railroad v. LoweSupreme Court of the United States · 1885
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- Barlow v. Saint Nicholas National BankNew York Court of Appeals · 1875
- Lathers v. . KeoghNew York Court of Appeals · 1888
- In re Donner-Hanna Coke Corp.Appellate Division of the Supreme Court of the State of New York · 1925
4 more not listed; retrieve them via the Exa API.
3Cited by14 opinions
- United States v. Certain Land in City of St. Louis, Mo.District Court, E.D. Missouri · 1939
- United States v. WoodworthCourt of Appeals for the Second Circuit · 1948
- United States v. DreosDistrict Court, D. Maryland · 1957
- District of Columbia v. Samuel Sussman, District of Columbia v. Arthur Investment Co., Inc.Court of Appeals for the D.C. Circuit · 1965
- United States v. Certain Lands in Borough of BrooklynDistrict Court, E.D. New York · 1941
9 more not listed; retrieve them via the Exa API.