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Citation: 322 U.S. 174

1. United States v. County of Allegheny, No. 417, SUPREME COURT OF THE UNITED STATES, March 1, 1944, Argued , May 1, 1944, Decided

OVERVIEW: Where a government contract provided that the U.S. would retain title to machinery furnished to a corporation, the county could not include the value of the machinery in assessing the company's state ad valorem tax. The U.S. was immune from the tax.


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