UNITED STATES v. STATE OF N. M.

No. 78-1755.

624 F.2d 111 (1980)

UNITED STATES of America, Plaintiff-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 the State of New Mexico and his successors in office, Defendants-Appellants.

United States Court of Appeals, Tenth Circuit.

June 2, 1980.


Attorney(s) appearing for the Case

Daniel H. Friedman, Sp. Asst. Atty. Gen., Santa Fe, N.M. (Jan E. Unna, Sp. Asst. Atty. Gen., and Jeff Bingaman, Atty. Gen. of N.M., Santa Fe, N.M., with him on the brief), for defendants-appellants.

John J. McCarthy, Atty., Tax Division, Dept. of Justice, Washington, D.C. (M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Jonathan S. Cohen, Attys., Tax Division, Dept. of Justice, Washington, D.C., R. E. Thompson, U.S. Atty., and Ruth C. Streeter, Asst. U.S. Atty., Albuquerque, N.M., of counsel, with him on the brief), for plaintiff-appellee.

Before McWILLIAMS, BARRETT and McKAY, Circuit Judges.


McKAY, Circuit Judge.

The United States seeks a declaratory judgment defining the status for purposes of the New Mexico Gross Receipts and Compensating Tax1 of three private corporations under management contracts with the Energy Research and Development Administration (ERDA), the successor to the Atomic Energy Commission (AEC).2 The government also seeks a declaration that, as a matter of constitutional law...

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