Massachusetts v. United States (1977)
- Docket
- 76-1500
- Decided
- 1977-01-01
Summary
Question: Did the tax on civil aircraft violate the implied immunity of state governments from federal taxation? Conclusion: No. The Court held that so long as charges did not discriminate against state functions, were based on fair approximations of uses of the system of navigable airspace, and were structured to produce revenues that did not exceed the total cost of the benefits to be supplied to national airsystem, there could be no basis for claims that the National Government was "using its taxing powers to control, unduly interfere with, or destroy" Massachusetts' ability to perform "essential services." The Court emphasized its reluctance to enlarge the scope of state immunity from federal taxation.