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CITY OF NEW ORLEANS v. UNITED STATES

No. 22554.

371 F.2d 21 (1967)

CITY OF NEW ORLEANS and Robert E. Develle, Director of Finance of the City of New Orleans, Appellants, v. UNITED STATES of America et al., Appellees.

United States Court of Appeals Fifth Circuit.

Rehearing Denied February 10, 1967.

Attorney(s) appearing for the Case

Ernest L. Salatich, Asst. City Atty., Alvin J. Liska, City Atty., Preston H. Hufft, Asst. City Atty., New Orleans, La., for appellants.

Louis F. Oberdorfer, Asst. Atty. Gen., Lee A. Jackson, I. Henry Kutz, J. Edward Shillingburg, Attys., Dept. of Justice, Washington, D. C., Richard M. Roberts, Acting Asst. Atty. Gen., Washington, D. C., Louis C. Lacour, U. S. Atty., Walter F. Gemeinhardt, Asst. U. S. Atty., of counsel, for the United States.

David J. Conroy, Guy C. Lyman, Jr., of Milling, Saal, Saunders, Benson & Woodward, New Orleans, La., for Chrysler Corp.

Before BROWN, BELL and DYER, Circuit Judges.

JOHN R. BROWN, Circuit Judge:

What started out a decade ago as one of those always knotty problems of municipal-state taxation of equipment or materials used or consumed by contractors in the performance of a contract for the Federal Government has been greatly simplified by two trips to the Louisiana Supreme Court and, in a companion state tax case, a trial in the State Court with a successful sequel in the Federal District Court. The case comes to us from a summary...

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