Home > Great American Court Cases > New York v. United States

Legal Citation: 326 U.S. 572 (1946)

Petitioner
State of New York

Respondent
United States

Petitioner's Claim
That sales of mineral water by the state of New York were exempt from federal taxation.

Chief Lawyer for Petitioner
Orrin G. Judd

Chief Lawyer for Respondent
Paul A. Freund

Justices for the Court
Harold Burton, Felix Frankfurter (writing for the Court), Frank Murphy, Stanley Forman Reed, Wiley Blount Rutledge, Harlan Fiske Stone

Justices Dissenting
Hugo Lafayette Black, William O. Douglas (Robert H. Jackson did not participate)

Place
Washington, D.C.

Date of Decision
14 January 1946

Decision
The federal tax was held to be valid.

Significance
The Supreme Court's decision in New York v. United States substantially curtailed...