NEW YORK v. UNITED STATES

No. 5.

326 U.S. 572 (1946)

NEW YORK ET AL. v. UNITED STATES.

Supreme Court of United States.

Reargued December 4, 1945.

Decided January 14, 1946.


Attorney(s) appearing for the Case

Henry S. Manley, Assistant Attorney General of New York, with whom Nathaniel L. Goldstein, Attorney General, Orrin G. Judd, Solicitor General, and Wendell P. Brown, First Assistant Attorney General, were on the brief, for the State of New York; and Mr. Irving I. Goldsmith was on the brief for the Saratoga Springs Commission and Saratoga Springs Authority, petitioners.

Mr. Paul A. Freund, with whom Solicitor General Fahy, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key, Paul R. Russell and Miss Helen R. Carloss were on the brief, for the United States.

ON THE REARGUMENT:

Orrin G. Judd, Solicitor General of New York, with whom Nathaniel L. Goldstein, Attorney General, Wendell P. Brown, First Assistant Attorney General, and Henry S. Manley, Assistant Attorney General, were on the brief, for the State of New York.

Mr. Paul A. Freund, with whom Solicitor General McGrath, Assistant Attorney General Samuel O. Clark, Jr., Messrs. Sewall Key and Bernard Chertcoff were on the brief, for the United States.

By special leave of Court, Greek L. Rice, Attorney General of Mississippi, argued the cause for the following States as amici curiae: Alabama, Arizona, Arkansas, California, Colorado, Connecticut, Delaware, Florida, Georgia, Idaho, Illinois, Indiana, Iowa, Kansas, Kentucky, Louisiana, Maine, Maryland, Massachusetts, Michigan, Minnesota, Mississippi, Missouri, Nebraska, Nevada, New Hampshire, New Jersey, New Mexico, North Carolina, North Dakota, Ohio, Oklahoma, Oregon, Pennsylvania, Rhode Island, South Carolina, South Dakota, Tennessee, Texas, Utah, Vermont, Virginia, Washington, West Virginia, Wisconsin, and Wyoming. The Attorneys General of those States, together with Messrs. Austin J. Tobin and Leander I. Shelley, joined in the brief.


MR. JUSTICE FRANKFURTER announced the judgment of the Court and delivered an opinion in which MR. JUSTICE RUTLEDGE joined.

Section 615 (a) (5) of the 1932 Revenue Act, 47 Stat. 169, 264, imposed a tax on mineral waters.1 The United States brought this suit to recover taxes assessed against the State of New York on the sale of mineral waters taken from Saratoga Springs, New York.

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