Department of Employment v. United States

How courts have described this case

Verbatim parenthetical descriptions written by other courts when citing this decision. Ranked by citation-network relevance.

• holding that Red Cross as a federal instrumentality is immune from state taxation
• affirming the tax immunity of the Red Cross, a “nongovernment- owned instrumentality”
• the fact that government officials did not oversee the day-to-day work of the Red Cross was not fatal to finding it was an instrumentality of the federal government
• the Red Cross was a federal instrumentality for purposes of a state tax
• “[W]e hold that the Red Cross is an instrumentality of the United States for purposes of immunity from state taxation levied on its operations, and that this immunity has not been waived by congressional enactment.”
• finding the Red Cross to be a federal instrumentality

Source: CourtListener parenthetical corpus (CC0).