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UNITED STATES v. STATE OF N. M.

Nos. 76-1888, 76-1889.

581 F.2d 803 (1978)

UNITED STATES of America, Plaintiff-Appellant and Cross-Appellee, v. STATE OF NEW MEXICO, Bureau of Revenue of the State of New Mexico, and Fred L. O'Cheskey, as Commissioner of Revenue of and for the State of New Mexico and his successors in office, Defendants-Appellees and Cross-Appellants.

United States Court of Appeals, Tenth Circuit.

Decided August 7, 1978.

Attorney(s) appearing for the Case

Ann B. Durney, Appellate Section, Tax Division, Dept. of Justice, Washington, D.C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews and Donald R. Anderson, Tax Division, Dept. of Justice, Washington, D.C., and Victor R. Ortega, U.S. Atty., Albuquerque, N. M., with her on brief), for plaintiff-appellant and cross-appellee.

Daniel H. Friedman, Bureau of Revenue, Santa Fe, N. M. (Jan E. Unna, Sp. Asst. Atty. Gen. and Toney Anaya, Atty. Gen. of New Mexico, Santa Fe, N. M., with him on briefs), for defendants-appellees and cross-appellants.

Before McWILLIAMS, BARRETT and McKAY, Circuit Judges.

McKAY, Circuit Judge.

Lockheed Electronics Company (Lockheed) and RCA Service Company (RCA) (collectively referred to as "contractors") had cost-plus contracts with the United States for the performance of research and development services at the White Sands Missile Range in New Mexico. Because state and local taxes were included in the definition of reimbursable costs in the contracts, the cost to the United States was increased by the amount of New Mexico's gross...

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