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United States v. Township of Muskegon, 355 U.S. 484 (1958)
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General SummaryThis case is from a collection containing the full text of over 16,000 Supreme Court cases from 1793 to the present. The body of Supreme Court decisions are, effectively, the final interpretation of the Constitution. Only an amendment to the Constitution can permanently overturn an interpretation and this has happened only four times in American history.
United States v. Township of Muskegon, 355 U.S. 484 (1958)
United States v. Township of Muskegon No. 37 Argued November 14, 1957 Decided March 3, 1958 * 355 U.S. 484
APPEAL FROM THE SUPREME COURT OF MICHIGAN
Syllabus
Under Michigan Public Act 189 of 1953, the Township of Muskegon assessed against a private corporation engaged in business for profit taxes based on the value of real property owned by the United States and used by the corporation in the course of performing several supply contracts the corporation had with the Government on a cost plus fixed fee basis. There was no lease, and no rent was charged by the Government, but the corporation agreed not to include any part of the cost of the facilities furnished by the Government in the price of the goods supplied under the contracts.
Held: this tax does not invade the constitutional immunity of federal property from taxation by the States. United States v. City of Detroit, ante, p. 466. Pp. 485-487.
(a) Since the corporation was using the property in connection with its own commercial activities, and not as a mere agent of the Government, a different result is not required by the fact that it was not formally designated a "lessee." P. 486.
(b) Since the corporation was acting as a private enterprise selling goods to the Government, a different result is not required by the fact that it was using the property in carrying out a contract with the Government. Pp. 486-487.
346 Mich. 218, 77 N.W.2d 799, affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," United States v. Township of Muskegon, 355 U.S. 484 (1958) in 355 U.S. 484 355 U.S. 485. Original Sources, accessed November 25, 2024, http://originalsources.com/Document.aspx?DocID=414ASFQE4UYSPSG.
MLA: U.S. Supreme Court. "Syllabus." United States v. Township of Muskegon, 355 U.S. 484 (1958), in 355 U.S. 484, page 355 U.S. 485. Original Sources. 25 Nov. 2024. http://originalsources.com/Document.aspx?DocID=414ASFQE4UYSPSG.
Harvard: U.S. Supreme Court, 'Syllabus' in United States v. Township of Muskegon, 355 U.S. 484 (1958). cited in 1958, 355 U.S. 484, pp.355 U.S. 485. Original Sources, retrieved 25 November 2024, from http://originalsources.com/Document.aspx?DocID=414ASFQE4UYSPSG.
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