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" Where the immunity exists, it is absolute, resting upon an "entire absence of power" (Johnson v. Maryland, 254 US 51, 55, 56, 41 S. Ct. 16, 65 L. Ed. 126), but it does not exist "where no direct burden is laid upon the governmental instrumentality, and... "
Cases Decided in the Court of Claims of the United States - Page 312
by United States. Court of Claims - 1934
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 282

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1931 - 1004 pages
...non-discriminatory laws, and where no direct burden is laid upon the governmental instrumentality, and there is only a remote, if any, influence upon the exercise of the functions of government. This distinction has had abundant illustration. Thus, while the salary of an officer of...
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United States Reports: Cases Adjudged in the Supreme Court, Volume 282

United States. Supreme Court - 1931 - 1000 pages
...non-discriminatory laws, and where no direct burden is laid upon the governmental instrumentality, and there is only a remote, if any, influence upon the exercise of the functions of government. This distinction has had abundant illustration. Thus, while the salary of an officer of...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 286

United States. Supreme Court - 1932 - 720 pages
...56), but it does not exist " where no direct burden is laid upon the governmental instrumentality, and there is only a remote, if any, influence upon the exercise of the functions of government." Willcuts v. Bunn, 282 US 216, 225. In this instance, the mere fact that a copyright is...
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Hearings, Reports and Prints of the Senate Committee on Finance

United States. Congress. Senate. Committee on Finance - 1932 - 1476 pages
...nondiscriminatory laws, and where no direct burden is laid upon the governmental instrumentality and there is only a remote, if any, influence upon the exercise of the functions of government. Again, it must be remembered that we are dealing not with any express con stitutional restriction,...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 288

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1933 - 824 pages
...VS. ment, albeit the property is used in, or has relation to, the business of the agency — where there is only a remote, if any, influence upon the exercise of the functions of government — and a tax which is deemed to impose a direct burden upon the exertion of governmental...
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Reports of the U.S. Board of Tax Appeals, Volume 33

United States. Board of Tax Appeals - 1936 - 1468 pages
...56) but it does not exist " where no direct burden is laid upon the governmental instrumentality, and there is only a remote, If any, Influence upon the exercise of the functions of government." Willouts v. Bunn, 282 US 216, 225. The petitioner, as an employee of the Department of...
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Unemployment Compensation Interpretation Service ..., Volume 4, Issues 5-6

United States. Bureau of Employment Security - 1941 - 1488 pages
...power" hut it does not exist "where no direct burden is laid upon the governmental instrumentality, and there is only a remote, if any, influence upon the exercise of the functions of government." Educational Films Corp. of America v. Ward (75 L. Ed. 400) : Rule that governmental instrumentalities...
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United States Reports: Cases Adjudged in the Supreme Court at ..., Volume 302

United States. Supreme Court, John Chandler Bancroft Davis, Henry Putzel, Henry C. Lind, Frank D. Wagner - 1938 - 916 pages
...non-discriminatory laws, and where no direct burden is laid upon the governmental instrumentality, and there is only a remote, if any, influence upon the exercise of the functions of government." Many illustrations were given. In Telegraph Company v. Texas, supra, a specific state...
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Taxation of Governmental Securities and Salaries: Hearings Before the ...

United States. Congress. Senate. Special Committee on Taxation of Governmental Securities and Salaries - 1939 - 742 pages
...nondiscriminatory laws, and where no direct burden Is laid upon the y/wernment Instrumentality, and there is only a remote, if any, influence upon the exercise of the function of government. * « « Before the power of Confess to lay the excise tax in question can lx'...
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Official Opinions of the Attorneys General of the United States ..., Volume 39

United States. Department of Justice - 1941 - 664 pages
...nondiscriminatory laws, and where no direct burden is laid upon the governmental instrumentality, and there is only a remote, if any, influence upon the exercise of the functions of government." In a study made by the Department of Justice, "Taxation of Government Bondholders and...
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