355 U.S. 484, 486, 78 S.Ct. 483, 2 L.Ed.2d 436 (1958): A state or locality may also constitutionally tax private lessees of tax exempt property (including property that is owned by the government) which is used in a business conducted for profit, even if the leasehold interest is calculated for purpose of the tax by meas uring the full value of the property. See United States v. City of Detroit, 355 U.S. 466, 469-70, 78 S.Ct. 474, 2 L.Ed.2d 424 (1958) (“City of Detroit ”). A state or locality may also constitutionally tax compensation received by a federal employee, whether that tax falls on income received or on a private citizen’s interest in housing on federal property provided the citizen as part of his or her compensation. See Jefferson County, 527 U.S. 435-36, 119 S.Ct. at 2077 (<HOLDING>); United States v. County of Fresno, 429 U.S.
holding texas franchise tax constitutional holding constitutional an occupational tax on a federal district judges compensation holding that when the united states held a senior tax lien it was an indispensable party under the controlling federal tax law holding constitutional a tax on a private citizens interest in housing on government property received as part of the private citizens compensation holding that a state trial court judges failure to instruct on a lesser included offense is not a federal constitutional matter