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STATE OF CAL., ETC. v. UNITED STATES

Civ. No. S-2629.

441 F.Supp. 21 (1977)

STATE OF CALIFORNIA, acting By, Through and on Behalf of the CALIFORNIA DEPARTMENT OF JUSTICE, Plaintiff, v. UNITED STATES of America, Defendant.

United States District Court, E. D. California.

May 31, 1977.

Attorney(s) appearing for the Case

Charles C. Kobayashi, Deputy Atty. Gen., Sacramento, Cal., for plaintiff.

Richard W. Nichols, Chief Asst. U. S. Atty., Sacramento, Cal., Harold S. Larsen, Atty., Tax Div., Dept. of Justice, Washington, D. C., for defendant.

MEMORANDUM AND ORDER

WILKINS, District Judge.

Plaintiff, the State of California, Department of Justice, challenges in this action the constitutional authority of Congress to impose an air transportation excise tax upon air travel by employees of the Department. The parties agreed to submit the matter for this Court's decision without trial.

BACKGROUND

Section 4261 of the Internal Revenue Code of 1954 [hereinafter cited as 26 U.S.C. §...

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