context: The federal government's immunity from state and local taxation is based upon the Supremacy Clause, U.S. Const. Art. VI, el. 2, and is therefore absolute.
citation_a.signal: see also
citation_a.identifier: 914 F.2d 151, 153
citation_a.parenthetical: "Unlike the states' immunity from federal taxation, which is somewhat limited, the United States' immunity from state taxation is a 'blanket immunity.' "
citation_a.sentence: See United States v. Delaware, 958 F.2d 555, 558 (3d Cir.1992) (noting that the Supreme Court has adopted a broad reading of “the Supremacy Clause, viewing all state taxes on federal entities as insults to national sovereignty and impermissible burdens on federal operations”); see also United States v. New Mexico, 455 U.S. 720, 733, 102 S.Ct. 1373, 71 L.Ed.2d 580 (1982) (noting that “the Court has never questioned the propriety of absolute federal immunity from state taxation”); United States v. City of Columbia, 914 F.2d 151, 153 (8th Cir.1990) (“Unlike the states’ immunity from federal taxation, which is somewhat limited, the United States’ immunity from state taxation is a ‘blanket immunity.’ ”) (citation omitted).
citation_b.signal: see
citation_b.identifier: 958 F.2d 555, 558
citation_b.parenthetical: noting that the Supreme Court has adopted a broad reading of "the Supremacy Clause, viewing all state taxes on federal entities as insults to national sovereignty and impermissible burdens on federal operations"
citation_b.sentence: See United States v. Delaware, 958 F.2d 555, 558 (3d Cir.1992) (noting that the Supreme Court has adopted a broad reading of “the Supremacy Clause, viewing all state taxes on federal entities as insults to national sovereignty and impermissible burdens on federal operations”); see also United States v. New Mexico, 455 U.S. 720, 733, 102 S.Ct. 1373, 71 L.Ed.2d 580 (1982) (noting that “the Court has never questioned the propriety of absolute federal immunity from state taxation”); United States v. City of Columbia, 914 F.2d 151, 153 (8th Cir.1990) (“Unlike the states’ immunity from federal taxation, which is somewhat limited, the United States’ immunity from state taxation is a ‘blanket immunity.’ ”) (citation omitted).