TaxProf Blog

Editor: Paul L. Caron, Dean
Pepperdine University School of Law

Thursday, April 28, 2005

Gunning on The Intergovernmental Tax Immunity Doctrine

GunningRobert R. Gunning (Silverstein & Pomerantz, Denver) has published Into and Out of the Bog:  The Intergovernmental Tax Immunity Doctrine, 41 Willamette L. Rev. 151 (2005).  Here is part of the Conclusion:

At first glance, intergovernmental tax immunity jurisprudence is a bog of inconsistent decisions containing delicate and subtle distinctions. At least two open questions remain. First, may a state or local taxing authority assess a private party's possessory interest in federally owned property by equating the value of the interest with the market value of the underlying property? Second, how do courts determine whether a state or local tax discriminates against the United States when there is no transparent or facial discrimination in the challenged statute?

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