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Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956)
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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.
Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956)
Offutt Housing Co. v. County of Sarpy No. 404 Argued April 26, 30, 1956 Decided May 28, 1956 351 U.S. 253
CERTIORARI TO THE SUPREME COURT OF NEBRASKA
Syllabus
Petitioner entered into a contract with the Secretary of the Air Force, under which petitioner leased from the Government land on an Air Force base in Nebraska and built thereon housing accommodations to be rented by petitioner to military and civilian personnel of the base under strict governmental control. The lease was for a term of 75 years at nominal rental, and provided that the buildings and improvements erected by petitioner should become part of the real estate and that, upon expiration or termination of the lease, all improvements made upon the leased premises should remain the property of the Government without compensation. The estimated useful life of the buildings and improvements was only 35 years. The Nebraska county in which the base was located assessed against petitioner "personal property" taxes on the buildings, improvements, appliances, and furniture erected or provided by petitioner on the premises.
Held:
1. By the Military Leasing Act of 1947 and the Wherry Military Housing Act of 1949, Congress consented to state taxation of petitioner’s interest as lessee, though the area involved is subject to the federal power of "exclusive Legislation." Pp. 257-261.
2. In the circumstances of this case, the full value of the buildings and improvements is attributable to the lessee’s interest. Pp. 261-262.
3. Petitioner’s interest in the appliances is subject to the state tax in like manner as its interest in the buildings. P. 262.
160 Neb. 320, 70 N.W.2d 382, affirmed.
Contents:
Chicago: U.S. Supreme Court, "Syllabus," Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956) in 351 U.S. 253 351 U.S. 254. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=E2STM7HCHS6U9Q8.
MLA: U.S. Supreme Court. "Syllabus." Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956), in 351 U.S. 253, page 351 U.S. 254. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=E2STM7HCHS6U9Q8.
Harvard: U.S. Supreme Court, 'Syllabus' in Offutt Housing Co. v. County of Sarpy, 351 U.S. 253 (1956). cited in 1956, 351 U.S. 253, pp.351 U.S. 254. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=E2STM7HCHS6U9Q8.
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