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UNITED STATES v. MISSISSIPPI TAX COMM'N

No. 74-548.

421 U.S. 599 (1975)

UNITED STATES v. TAX COMMISSION OF MISSISSIPPI ET AL.

Supreme Court of United States.

Decided June 2, 1975.

Attorney(s) appearing for the Case

Stuart A. Smith argued the cause for the United States. With him on the briefs were Solicitor General Bork, Assistant Attorney General Crampton, Mark L. Evans, Jonathan S. Cohen, and Richard Farber.

Robert L. Wright argued the cause for appellees. With him on the brief was A. F. Summer, Attorney General of Mississippi.*

MR. JUSTICE BRENNAN delivered the opinion of the Court.

Regulation 25 of the Mississippi State Tax Commission requires out-of-state liquor distillers and suppliers to collect from military installations within Mississippi, and remit to the Commission, a tax in the form of a wholesale markup of 17% to 20% on liquor sold to the installations.1 The United States has four military installations in...

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