intergovernmental tax immunity
Defined in 1 dictionary — Case Law
Definitions from Case Law
From 306 U.S. 466 - Graves v. People of State of New York O'Keefe · 1939Most cited · 812 citing opinions
The theory of the tax immunity of either government, state or national, and its instrumentalities, from taxation by the other, has been rested upon an implied limitation on the taxing power of each, such as to forestall undue interference, through the exercise of that power, with the governmental activities of the other.