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Constitutional Law - Constitutionality Of State Sales Tax On Defense Materials Purchased Under A Cost-Plus-A-Fixed-Fee Contract With The Federal Government, Lloyd M. Forster
Constitutional Law - Constitutionality Of State Sales Tax On Defense Materials Purchased Under A Cost-Plus-A-Fixed-Fee Contract With The Federal Government, Lloyd M. Forster
Michigan Law Review
X had a cost-plus-a-fixed-fee contract with the federal government, under which the government reserved the right to pay directly for purchases made by X pursuant to contract to give prior authorization for each purchase over $500, to inspect and acquire title to materials delivered under such contract, and to furnish materials itself. X ordered lumber from plaintiff, who contested the constitutionality of an Alabama sales tax levied on this sale, contending that the tax was levied on a transaction by which the United States secured goods for governmental purposes. Held, the tax should be sustained, since X, and …