Search Supreme Court Cases


U.S. Supreme Court

Department of Employment v. United States, 385 U.S. 355 (1966)

Department of Employment v. United States

No. 78.

Argued November 15, 1966

Decided December 12, 1966

385 U.S. 355


Appellee American National Red Cross, claiming immunity as a "federal instrumentality" from the Colorado unemployment compensation tax, together with the United States, brought this suit in a three-judge federal District Court to enjoin enforcement as to it of the tax statute, and for a refund. From that court's ruling in favor of appellees, this direct appeal was taken.


1. The three-judge court had jurisdiction to enjoin a state tax upon an organization claiming immunity as a federal instrumentality. Query v. United States, 316 U. S. 486, followed. P. 385 U. S. 357.

2. The Tax Injunction Act (28 U.S.C. § 1341), prohibiting district courts from enjoining the collection of state taxes where a "plain, speedy and efficient" state court remedy is available, does not restrict a suit by the United States to enjoin the unconstitutional imposition of state taxes; nor does the Eleventh Amendment bar the action. Pp. 385 U. S. 357-358.

3. The Red Cross is clearly an instrumentality of the United States for purposes of immunity from state taxation on its operations, and Congress has not waived its immunity.


Page 385 U. S. 356

Powered by Justia US Supreme Court Center: DEPARTMENT OF EMPLOYMENT V. UNITED STATES, 385 U. S. 355 (1966)

Official Supreme Court caselaw is only found in the print version of the United States Reports. Justia caselaw is provided for general informational purposes only, and may not reflect current legal developments, verdicts or settlements. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or information linked to from this site. Please check official sources.