McCann v. City of San Diego

How courts have described this case

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

• salaries of employees of a state instrumentality not constitutionally immune from federal income tax
• the federal government could levy nondiscriminatory taxes on the income of most state employees
• salaries of employees of a state instrumentality not constitutionally immune from federal income tax
• “State taxation of national instrumentalities is subject to no [democratic] restraint, for the people outside the state have no representatives who participate in the legislation; and in a real sense, as to them, the taxation is without representation.”
• “State taxation of national instrumentalities is subject to no [democratic] restraint, for the people outside the state have no 9 By focusing on enforcement alone, my dissenting colleague is missing an important piece of the picture. See post, at 2-3 (Kavanaugh, J., dissenting
• “State taxation of national instrumentalities is subject to no [democratic] restraint, for the people outside the state have no 9 By focusing on enforcement alone, my dissenting colleague is missing an important piece of the picture. See post, at 2-3 (Kavanaugh, J., dissenting

Source: CourtListener parenthetical corpus (CC0).