1. Home
  2. Browse Decisions
  3. F.2d
  4. 970 F.2d
  5. 970 F.2d 739 (1992)
 

U.S. v. KABEISEMAN

No. 91-8032.

970 F.2d 739 (1992)

UNITED STATES of America, Plaintiff-Appellant, v. Earl KABEISEMAN, Director of Revenue, State of Wyoming; Wyoming Department of Revenue and Taxation; State of Wyoming, Defendants-Appellees.

United States Court of Appeals, Tenth Circuit.

July 21, 1992.

Attorney(s) appearing for the Case

John J. McCarthy, Atty., Tax Div. (Shirley D. Peterson, Asst. Atty. Gen., and Gary R. Allen, David English Carmack, and David M. Katinsky, Attys., Tax Div., Dept. of Justice, Washington, D.C., with him on the brief, Richard Allen Stacy, U.S. Atty., of counsel), Cheyenne, Wyo., for plaintiff-appellant.

Matthew D.C.P. Meuli, Asst. Atty. Gen. (Vicci M. Colgan, Sr. Asst. Atty. Gen., with him on the brief), Cheyenne, Wyo., for defendants-appellees.

Before EBEL, Circuit Judge, McWILLIAMS, Senior Circuit Judge, and HUNTER, Senior District Judge.

McWILLIAMS, Senior Circuit Judge.

This case has its roots in McCulloch v. Maryland, 17 U.S. (4 Wheaton) 316, 4 L.Ed. 579 (1819). In McCulloch, the Supreme Court held that under the Supremacy Clause of the United States Constitution, Article VI, clause 2, a law passed by the state legislature of Maryland imposing a tax on a branch of the Bank of the United States located in Maryland was "unconstitutional and void." In so doing, Chief Justice Marshall...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases