Clallam County v. United States
Citations
- 263 U.S. 341
- 44 S. Ct. 121
- 68 L. Ed. 328
- 1923 U.S. LEXIS 2748
Syllabus
<p>1. A suit by the United States and its corporate instrumentality against a county and its taxing officers, to avoid state and county taxation of property held by the corporation, upon the ground of •its immunity under the Constitution, is a suit arising under the Constitution, and within the jurisdiction of the District Court. Jud. Code, § 24. P. 344.</p> <p>2. A State, cannot tax the property of, a liquidating corporation which, though formed under her laws, was brought into existence and operated by the United States purely as an instrument of war, whose property was furnished, whose stock and bonds are held, and whose assets realized from the liquidation will be taken over, by the United States alone. P. 344. Thomson v. Pacific Railroad, 9 Wall. 579, distinguished.</p>
How courts have described this case
Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.
- holding that property owned by the United States is immune from state taxation
- holding that property owned by the United States is immune from state taxation
- \In short the Spruce Production Corporation was organized by the United States as an instrumentality....\
- whether entity is owned by government
Source: CourtListener parenthetical corpus (CC0).
Judges: Holmes
Read full opinion on CourtListenerSourced from CourtListener / Free Law Project (CC0).
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