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Oxnard Harbor District

34 N.L.R.B. 1285 (N.L.R.B. 1941)
Oxnard Harbor District

4 Cited authorities

  1. Helvering v. Gerhardt

    304 U.S. 405 (1938)   Cited 169 times
    Upholding federal tax on salary of state employee

  2. South Carolina v. United States

    199 U.S. 437 (1905)   Cited 240 times
    In South Carolina v. United States, 199 U.S. 437 (1905), the Court held for the first time that the state tax immunity recognized in Collector v. Day, 11 Wall. 113 (1871), extended only to the "ordinary" and "strictly governmental" instrumentalities of state governments and not to instrumentalities "used by the State in the carrying on of an ordinary private business."

  3. Helvering v. Powers

    293 U.S. 214 (1934)   Cited 86 times
    Upholding the application of a federal income tax on a state-operated commuter railroad because "the State cannot withdraw sources of revenue from the federal taxing power by engaging in businesses which constitute a departure from usual governmental functions and to which, by reason of their nature, the federal taxing power would normally extend"

  4. STATE OF PENN. v. THE WHEELING C. BRIDGE CO. ET AL

    54 U.S. 518 (1851)   Cited 15 times

    DECEMBER TERM, 1851. The State of Pennsylvania having constructed lines of canal and railroad, and other means of travel and transportation, which would be injured in their revenues by the obstruction in the River Ohio, created by a bridge at Wheeling, has a sufficiently direct interest to sustain an application to this court, in the exercise of original jurisdiction, for an injunction to remove the obstruction. The remedy at law would be incomplete. It is admitted that the federal courts have no