N.E.G. v. J.Z.M. and Hon. Wall

How courts have described this case

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

• noting that “recognition of the constitutional immunity of the Federal Government from state exactions rests, of course, upon unquestioned authority”
• invalidating direct sales tax on U.S. government under the doctrine of sovereign immunity in the absence of clear congressional mandate waiving immunity
• describing the doctrine of sovereign immunity as “embedded in constitutional history and practice”
• under act of Congress so providing, Navy could “use agents other than its own official personnel, to handle the detail of purchase” (emphasis added)
• court will not “subject the Government or its official agencies to state taxation without a clear congressional mandate”
• \The doctrine of sovereign immunity is so embedded in constitutional history and practice that this Court cannot subject the [federal] Government or its official agencies to state taxation . . . .\

Source: CourtListener parenthetical corpus (CC0).