Friday, December 08, 2006

Am I just really tired or is this sentence as strange as I think it is:

"A state may not, consistent with the Supremacy Clause, lay a tax “directly upon the United States”...What the court cases leave room for, then, is the conclusion that tax immunity is appropriate in only one circumstance: when the levy falls on the United States itself [or an a closely connected agency or instrumentality]."

No comments: