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JEFFERSON COUNTY v. ACKER

No. 94-6400.

61 F.3d 848 (1995)

JEFFERSON COUNTY, A political subdivision of the State of Alabama, Plaintiff-Appellant, v. William M. ACKER, Jr., Defendant-Appellee. JEFFERSON COUNTY, A political subdivision of the State of Alabama, Plaintiff-Appellant, v. U.W. CLEMON, Defendant-Appellee.

United States Court of Appeals, Eleventh Circuit.

August 21, 1995.

Attorney(s) appearing for the Case

Edwin A. Strickland, Jeffrey M. Sewell, Charles S. Wagner, Birmingham, AL, for appellant.

Irwin W. Stolz, Jr., Seaton D. Purdom, Gambrell & Stolz, Atlanta, GA, for Acker & Clemon.

Kevin M. Forde, Richard J. Prendergast, Chicago, IL, for Federal Judges Assn. (Amicus).

Before TJOFLAT, Chief Judge, BIRCH, Circuit Judge, and HENDERSON, Senior Circuit Judge.

BIRCH, Circuit Judge:

In this case, we decide whether a tax, imposed by a county government for the privilege of engaging in any occupation within that county and measured by the taxpayer's gross receipts, can be levied against an Article III judge.1 The district court held that, as applied to federal judges, such a tax violates the intergovernmental tax immunity doctrine and the Compensation Clause of Article III. We REVERSE and REMAND...

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