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nongovernmental functions

Defined in 1 dictionary — Case Law

Definitions from Case Law

From 292 U.S. 360 - Ohio v. Helvering · 1934Most cited · 366 citing opinions

Whenever a state engages in a business of a private nature, it exercises nongovernmental functions, and the business, though conducted by the state, is not immune from the exercise of the power of taxation which the Constitution vests in the Congress.