Court Opinion

ID: 9427121
Source: CourtListenerOpinion
Date Created: 2023-08-02 23:19:48.05698+00
Date Added: 2024-06-11T17:23:05.056892
License: Public Domain

Mr. Justice Stewart and Mr. Justice Powell,
concurring in part and concurring in the judgment.
The petitioner has conceded that a nondiscriminatory user fee may constitutionally be imposed upon a State, and, for substantially the reasons stated in Part II-B of the plurality opinion, we agree. Moreover, we agree with the Court that *471the aircraft registration tax imposed by 26 U. S. C. § 4491 is such a user fee. We therefore see no need to discuss the general contours of state immunity from federal taxation, as the plurality does in Part II-A of its opinion.
On this basis we join Parts I, II-C, and III of the Court’s opinion and concur in its judgment.