In declaring invalid the federal tax so far as it applied to admissions to athletic contests conducted under the auspices of the Regents of the University System of Georgia, the United States District Court has added another very interesting case to the many involving immunity from taxation growing out of our dual system of government. The question arose early, and scores of cases have since been decided.
Ralph W. Aigler,
TAXATION - CONSTITUTIONALITY OF FEDERAL ADMISSIONS TAX AS APPLIED TO STATE UNIVERSITIES,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol36/iss4/8