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U.S. v. CLARK COUNTY, INDIANA

No. NA 99-230-C-B/H.

234 F.Supp.2d 934 (2002)

UNITED STATES of America, Plaintiff, v. CLARK COUNTY, INDIANA, Defendants.

United States District Court, S.D. Indiana, New Albany Division.

December 17, 2002.

Attorney(s) appearing for the Case

Jeffrey L. Hunter, United States Attorney's Office, Indianapolis, IN, David Katinsky, Trial Attorney Tax Division, U.S. Dept of Justice, Washington, DC, for Plaintiff.

David A. Arthur, Deputy Attorney General, Indianapolis, IN, John W. Doehrman, Jeffersonville, IN, Gayle Reindl, Sommer Barnard Ackerson Pc, Indianapolis, IN, for Defendant.

MEMORANDUM DECISION ON PARTIES' CROSS-MOTIONS FOR SUMMARY JUDGMENT

BARKER, District Judge.

I. Introduction

Professor Lawrence Tribe, the noted constitutional scholar, discussed at length and in eloquent detail in a 1976 Harvard Law Review article (89 Harvard Law Review 682 (1976)), the issue now before this Court, to wit, the scope of federal immunity from state taxation, describing the legal decisions relating to this issue as a "bew-ilderingly...

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