New York v. United States
326 U.S. 572 (1946)

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U.S. Supreme Court

New York v. United States, 326 U.S. 572 (1946)

New York v. United States

No. 5

Argued December 7, 8, 1944

Reargued December 4, 1945

Decided January 14, 1946

326 U.S. 572

Syllabus

The State of New York, in the sale of mineral waters taken from Saratoga Springs, owned and operated by the State, is not immune under the Federal Constitution from the tax imposed on mineral waters by § 615 of the Revenue Act of 1932. Pp. 326 U. S. 573-574, 326 U. S. 584.

140 F.2d 608 affirmed.

Certiorari, 322 U.S. 724, to review the affirmance of a judgment for the United States, 48 F.Supp. 15, in a suit to recover taxes assessed against the State on the sale of mineral water.

Page 326 U. S. 573

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