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- W99998481 abstract "The Sequel. As earlier reported, Taxing Federal Judges, 18 Justice System Journal 92 (1995), U.S. district judge had invalidated county tax as applied to federal judges. However, by 2-1 vote, the Eleventh Circuit, speaking through Judge Birch, reversed, holding that the tax violated neither the doctrine of intergovernmental tax immunity nor the Compensation Clause. Jefferson County v. Acker and Clemon, 61 F.3d 848 (11th Cir. 1995). Finding itself without directly governing precedent, the Eleventh Circuit explored and applied Supreme Court rulings on intergovernmental tax immunity generally and on the Compensation Clause. Ruling doctrine as to the former was that could tax federal employees unless the tax was discriminatory; equal application upon similarly situated constituents of the state would not be unconstitutional discrimination. Id., at 852. The lack of improper discrimination was shown by the application of the county tax to all officials within its borders?elected and appointed, state, county, and municipal, including judges, even Alabama Supreme Court justices serving in the county. Furthermore, these judges had paid the as had all the Article III colleagues of Judges Acker and Clemon. (One did pay under protest.) See id., at 850, n. 4. Moreover, judges were not singled for imposition of the so it does not discriminate against judges vis-?-vis other professions. Id., at 852. Lack of discrimination would not be enough to save the tax if it were direct imposition on the federal government, nor would the county ' s labeling save functionally deficient tax. However, said Judge Birch, An individual's employment with the federal government is insufficient to transform that person into part of the federal government for the purpose of the intergovernmental tax immunity doctrine. Id., at 853. Jefferson County's tax was imposed not on the court (the Northern District of Alabama) but on the judges, who paid it out of their own resources. Id. As to whether the tax was in fact an occupation tax, as the county designated it, Judge Birch found that the tax ?on gross receipts rather than flat fee on judicial functions?had the practical effect of an income tax rather than that of a license tax as precondition to the performance of [judicial] functions. Id., at 855. Only when one was compensated as an employee would the tax apply, so it was not condition precedent to performing an occupation." @default.
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- W99998481 date "2016-01-01" @default.
- W99998481 modified "2023-09-24" @default.
- W99998481 title "Taxing Federal Judges: A Sequel and a New Case" @default.
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