CITY OF CINCINNATI v. U.S.

No. 98-5039.

153 F.3d 1375 (1998)

CITY OF CINCINNATI, Plaintiff-Appellant, v. UNITED STATES, Defendant-Appellee.

United States Court of Appeals, Federal Circuit.

September 1, 1998.


Attorney(s) appearing for the Case

John J. Williams, Assistant City Solicitor, City of Cincinnati, Cincinnati, Ohio, argued for plaintiff-appellant. With him on the brief was Fay D. Dupuis, City Solicitor.

Colleen A. Conry, Trial Attorney, Commercial Litigation Branch, Civil Division, U.S. Department of Justice, Washington, DC, argued for defendant-appellee. On the brief were Frank W. Hunger, Assistant Attorney General, David M. Cohen, Director, Kirk T. Manhardt, Assistant Director, and Miguel A. Serrano, Trial Attorney.

Before NEWMAN, RADER, and BRYSON, Circuit Judges.


BRYSON, Circuit Judge.

Among the oldest principles of constitutional law is that a state may not tax the United States. That issue has been settled since 1819, when the Supreme Court held in McCulloch v. Maryland, 17 U.S. (4 Wheat.) 316, 4 L.Ed. 579, that the State of Maryland could not tax the Bank of the United States. That principle, which has been extended to municipalities and subdivisions of states, is simple...

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