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UNITED STATES v. MISSISSIPPI TAX COMM'N

No. 72-350.

412 U.S. 363 (1973)

UNITED STATES v. STATE TAX COMMISSION OF MISSISSIPPI ET AL.

Supreme Court of United States.

Decided June 4, 1973.

Attorney(s) appearing for the Case

Jewell S. Lafontant argued the cause for the United States. On the brief were Solicitor General Griswold, Assistant Attorney General Wood, Mark L. Evans, Robert E. Kopp, and Anthony J. Steinmeyer.

Robert L. Wright argued the cause for appellees. With him on the brief was Guy N. Rogers, Assistant Attorney General of Mississippi.

Mr. JUSTICE MARSHALL delivered the opinion of the Court.

In this case we are called upon to review the judgment of the District Court for the Southern District of Mississippi that the State of Mississippi may require out-of-state liquor distillers and suppliers to collect and remit to the State a wholesale markup on liquor sold to officers' clubs, ship's stores, and post exchanges located on various military bases over which the United States exercises either exclusive...

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