CONSTITUTIONAL LAW - TAXATION - THE GERHARDT DECISION AND INTERGOVERNMENTAL TAX IMMUNITY

Authors

Allan A. Rubin, University of Michigan Law SchoolFollow

Abstract

Recent decisions handed down by the United States Supreme Court this last term have to a large extent fulfilled the anticipations aroused by James v. Dravo Contracting Co. of an enlargement of the governmental powers to impose non-discriminatory taxes. Allen v. Regents of the University System of Georgia held valid the application of a general federal admissions tax to admissions to athletic contests conducted under the auspices of the regents of the University of Georgia, a state university. Helvering v. Mountain Producers Corp. decided that a lessee under an oil and gas lease of state school lands was not entitled to immunity, as a state instrumentality, from federal taxation in respect to income derived from operations under the lease. Helvering v. Gerhardt upheld the imposition of a federal tax (under the general income tax law) on salaries received by employees of the Port of New York Authority, a corporation created as a state agency to construct and operate transportation and terminal facilities in a certain district.

Recommended Citation

Allan A. Rubin, CONSTITUTIONAL LAW - TAXATION - THE GERHARDT DECISION AND INTERGOVERNMENTAL TAX IMMUNITY, 37 Mich. L. Rev. 88 (1938).
Available at: https://repository.law.umich.edu/mlr/vol37/iss1/6