http://www.oyez.org/issues/federalism/intergovt-tax-immunity/ U.S. Supreme Court Decisions, presented by The Oyez Project (www.oyez.org) en-us <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1967/1967_755/ <p>No details yet.</p> http://www.oyez.org/cases/1990-1999/1991/1991_91_611/ <p>No details yet.</p> http://www.oyez.org/cases/1980-1989/1988/1988_88_681/ <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1961/1961_25/ <p>No details yet.</p> http://www.oyez.org/cases/1990-1999/1992/1992_91_794/ <p>Did the tax on civil aircraft violate the implied immunity of state governments from federal taxation?</p><p>No. The Court held that so long as charges did not discriminate against state functions, were based on fair approximations of uses of the system of navigable airspace, and were structured to produce revenues that did not exceed the total cost of the benefits to be supplied to national airsystem, there could be no basis for claims that the National Government was "using its taxing powers to control, unduly interfere with, or destroy" Massachusetts' ability to perform "essential services." The Court emphasized its reluctance to enlarge the scope of state immunity from federal taxation.</p> http://www.oyez.org/cases/1970-1979/1977/1977_76_1500/ <p>No details yet.</p> http://www.oyez.org/cases/1990-1999/1994/1994_93_823/ <p>Did the TEFRA violate the Tenth Amendment and intergovernmental tax immunity?</p><p>The Court found that its subsequent decisions overruled Pollock so that state bond interest is not immune from a nondiscriminatory federal tax. Therefore, the owners of state bonds have no constitutional authority to exempt taxes on the earned income. TEFRA imposes no direct tax on the states; it is only collected from bondholders. The Act is nondiscriminatory because the regulations are imposed on the federal government as well as the state governments.</p> http://www.oyez.org/cases/1980-1989/1987/1987_94_orig/ <p>No details yet.</p> http://www.oyez.org/cases/1960-1969/1963/1963_185/