Tom C. Clark

“ The real property, however, remained in the account of the United States, not the Reconstruction Finance Corporation. As the Supreme Court of California recognized, the general rule is 'that lands owned by the United States of America or its instrumentalities are immune from state and local taxation.' We think that the land here was 'owned' by the United States. ”

“ The Supreme Court of California and the Supreme Court of Michigan [2] have held that it does. The Court of Claims has reached the opposite conclusion. [3] In view of this conflict we agreed to hear this case, but postponed consideration of the question of jurisdiction to the hearing on the merits. ”