intergovernmental immunity
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 336 U.S. 342 - Oklahoma Tax Commission v. Texas Co. · 1949Most cited · 227 citing opinions
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.