United States v. County of Fresno

PETITIONER: United States
RESPONDENT: County of Fresno
LOCATION: Eastern District Court of Michigan

DOCKET NO.: 75-1262
DECIDED BY: Burger Court (1975-1981)
LOWER COURT: State appellate court

CITATION: 429 US 452 (1977)
ARGUED: Nov 08, 1976 / Nov 09, 1976
DECIDED: Jan 25, 1977

ADVOCATES:
Howard E. Shapiro - for appellants
James B. Waterman - for appellee County of Fresno
Stephen Dietrich, Jr. - for appellee County of Tuolumne

Facts of the case

Question

Media for United States v. County of Fresno

Audio Transcription for Oral Argument - November 08, 1976 in United States v. County of Fresno
Audio Transcription for Oral Argument - November 09, 1976 in United States v. County of Fresno

Audio Transcription for Opinion Announcement - January 25, 1977 in United States v. County of Fresno

Warren E. Burger:

The judgment and opinion of the Court in 75-1262, United States and others against the County of Fresno, California will be announced by Mr. Justice White.

Byron R. White:

This case comes to us on appeal from an Intermediate Appellate Court in the State of California.

It involves a validity of a state property tax on the possessory interest of those who occupied tax exempt property.

Among other things, the State levies a tax on the employees of the United States Forest Service who occupy houses in the forest that are furnished to them by the United States as part of their compensation.

The state has informative by which it calculates the rental value and levies a tax accordingly.

The tax was challenged as invading the historic community of the United States from state taxation.

The state courts sustained the tax and the United States brought the case here.

For the reasons that we have stated in an opinion on file with the Court, we affirmed the judgment of the California Court and sustained the state tax.

Mr. Justice Stevens has filed a dissenting opinion.

Warren E. Burger:

Thank you Mr. Justice White.