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UNITED STATES v. FORST

Nos. 77-1395 and 77-1722.

569 F.2d 811 (1978)

UNITED STATES of America and Hercules Incorporated, Appellants, v. W. H. FORST, as State Tax Commissioner, of and for the Commonwealth of Virginia, and his successors in office, Department of Taxation of the Commonwealth of Virginia, and Commonwealth of Virginia, Appellees (two cases).

United States Court of Appeals, Fourth Circuit.

Decided January 23, 1978.

Attorney(s) appearing for the Case

Libero Marinelli, Jr., Atty., Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews and David English Carmack, Attys., Tax Div., Dept. of Justice, Washington, D. C., Paul R. Thompson, Jr., U. S. Atty., Roanoke, Va., and Edwin C. Stone, Radford, Va., counsel for Hercules Inc., on brief), for appellants.

Glenn R. Moore, Asst. Atty. Gen., Dept. of Taxation, Natural Bridge, Va. (Anthony F. Troy, Atty. Gen. of Virginia, Richmond, Va., on brief), for appellees.

Before FIELD, Senior Circuit Judge, and WIDENER and HALL, Circuit Judges.

PER CURIAM:

The United States and Hercules Incorporated sought a declaratory judgment that Hercules was not liable to the Commonwealth of Virginia under the Virginia Retail Sales and Use Tax, Code of Va. § 58-441.1, et seq., (1950), upon tangible personal property which was purchased and used by Hercules pursuant to its contract with the Department of the Army to operate the Radford Army Ammunition Plant. Upon cross motions for summary judgment counsel...

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