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Constitutional Law - Taxation - The Gerhardt Decision And Intergovernmental Tax Immunity, Allan A. Rubin

Michigan Law Review

Recent decisions handed down by the United States Supreme Court this last term have to a large extent fulfilled the anticipations aroused by James v. Dravo Contracting Co. of an enlargement of the governmental powers to impose non-discriminatory taxes. Allen v. Regents of the University System of Georgia held valid the application of a general federal admissions tax to admissions to athletic contests conducted under the auspices of the regents of the University of Georgia, a state university. Helvering v. Mountain Producers Corp. decided that a lessee under an oil and gas lease of state school lands was not …