UNITED STATES v. STATE TAX COM'N OF STATE OF MISS.

No. 80-3338.

645 F.2d 4 (1981)

UNITED STATES of America, Plaintiff-Appellee Cross-Appellant, v. STATE TAX COMMISSION OF the STATE OF MISSISSIPPI et al., Defendants-Appellants Cross-Appellees.

United States Court of Appeals, Fifth Circuit. Unit A

Rehearing and Rehearing Denied June 10, 1981.


Attorney(s) appearing for the Case

Hubbard T. Saunders, IV, Asst. Atty. Gen., Jackson, Miss., for plaintiff-appellee cross-appellant.

Robert E. Hauberg, U. S. Atty., Jackson, Miss., M. Carr Ferguson, Gilbert E. Andrews, Michael L. Paup, Richard Farber, Steven I. Frahm, Tax Div., U. S. Dept. of Justice, Washington, D. C., for defendants-appellants cross-appellees.

SKELTON, Senior Judge, and RUBIN and REAVLEY, Circuit Judges.


Rehearing and Rehearing En Banc Denied June 10, 1981.

PER CURIAM:

Regulation 25 of the Mississippi Tax Commission imposed a wholesale liquor markup tax on all liquor sold within the state, including liquor sold to the federal military installations located there. On its second trip to the Supreme Court, Regulation 25 was held to impose an unconstitutional state tax upon these instrumentalities of the United States government. United States v. State Tax...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases