intergovernmental immunity
Definitions from Case Law · United States Supreme Court
Definitions from Case Law
From 336 U.S. 342 - Oklahoma Tax Commission v. Texas Co. · 1949Most cited · 227 citing opinions
private persons
immunity from non-discriminatory taxation sought by a private person for his property or gains because he is engaged in operations under a government contract or lease cannot be supported by merely theoretical conceptions of interference with the functions of government. Regard must be had to substance and direct effects.
How often courts cite the case defining “intergovernmental immunity”
Court decisions citing the opinion that defined “intergovernmental immunity” — 227 in all, by decade. Counts are citations to the defining case as a whole, not verified uses of the term. The dip in the most recent years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the latest years.