Abe Fortas

“ On the merits, we hold that the Red Cross is an instrumentality of the United States for purposes of immunity from state taxation levied on its operations, and that this immunity has not been waived by congressional enactment. Although there is no simple test for ascertaining whether an institution is so closely ralated to governmental activity as to become a tax-immune instrumentality, the Red Cross is clearly such an instrumentality. ”

“ In those respects in which the Red Cross differs from the usual government agency-e.g., in that its employees are not employees of the United States, and that government officials do not direct its everyday affairs-the Red Cross is like other institutions-e.g., national banks-whose status as tax-immune instrumentalities of the United States is beyond dispute. ”

“ Colorado is one of three States [1] whose Employment Security Act imposes an unemployment compensation tax upon charitable institutions, the tax being measured by the amount of wages paid to the institution's employees. Colo.Rev.Stat.Ann. § 82-6-1. When the State's Department of Employment sought to enforce the tax upon wages paid Coloradobased employees of the American National Red Cross (hereinafter referred to as Red Cross) , the Red Cross objected that as a 'federal instrumentality' it was immune from such taxation. ”