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Department of Employment v. United States, 385 U.S. 355 (1966)
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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.
Department of Employment v. United States, 385 U.S. 355 (1966)
Department of Employment v. United States No. 78. Argued November 15, 1966 Decided December 12, 1966 385 U.S. 355
APPEAL FROM THE UNITED STATES DISTRICT COURT
FOR THE DISTRICT OF COLUMBIA
Syllabus
Appellee American National Red Cross, claiming immunity as a "federal instrumentality" from the Colorado unemployment compensation tax, together with the United States, brought this suit in a three-judge federal District Court to enjoin enforcement as to it of the tax statute, and for a refund. From that court’s ruling in favor of appellees, this direct appeal was taken.
Held:
1. The three-judge court had jurisdiction to enjoin a state tax upon an organization claiming immunity as a federal instrumentality. Query v. United States, 316 U.S. 486, followed. P. 357.
2. The Tax Injunction Act (28 U.S.C. § 1341), prohibiting district courts from enjoining the collection of state taxes where a "plain, speedy and efficient" state court remedy is available, does not restrict a suit by the United States to enjoin the unconstitutional imposition of state taxes; nor does the Eleventh Amendment bar the action. Pp. 357-358.
3. The Red Cross is clearly an instrumentality of the United States for purposes of immunity from state taxation on its operations, and Congress has not waived its immunity.
Affirmed.
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Chicago: U.S. Supreme Court, "Syllabus," Department of Employment v. United States, 385 U.S. 355 (1966) in 385 U.S. 355 385 U.S. 356. Original Sources, accessed November 24, 2024, http://originalsources.com/Document.aspx?DocID=CXHQICEXQ58GQF7.
MLA: U.S. Supreme Court. "Syllabus." Department of Employment v. United States, 385 U.S. 355 (1966), in 385 U.S. 355, page 385 U.S. 356. Original Sources. 24 Nov. 2024. http://originalsources.com/Document.aspx?DocID=CXHQICEXQ58GQF7.
Harvard: U.S. Supreme Court, 'Syllabus' in Department of Employment v. United States, 385 U.S. 355 (1966). cited in 1966, 385 U.S. 355, pp.385 U.S. 356. Original Sources, retrieved 24 November 2024, from http://originalsources.com/Document.aspx?DocID=CXHQICEXQ58GQF7.
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