Northern California Water Association, et al. v. California State Water Resources Control Board, et al.
Is a California statute imposing a direct tax on the United States' property interest in water constitutional if it is applied in a manner that passes through 100 percent of that tax to the United States' contractors when those contractors' beneficial interest in the taxed water is, at most, 5 percent of the total water being taxed?
Is a California statute imposing a direct tax on the United States' property interest in water constitutional if it is applied in a manner that passes through 100 percent of that tax to the United States' contractors when those contractors' beneficial interest in the taxed water is, at most, 5 percent of the total water being taxed?