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U.S. v. BENTON

No. 91-2206.

975 F.2d 511 (1992)

UNITED STATES of America, Appellee, v. Duane BENTON, Director of Revenue, State of Missouri; Missouri Department of Revenue; State of Missouri, Appellants.

United States Court of Appeals, Eighth Circuit.

Decided September 16, 1992.

Attorney(s) appearing for the Case

James R. McAdams, Jefferson City, Mo., argued (William L. Webster and James B. Deutsch, on brief), for appellants.

David English Carmack, Washington, D.C., argued (Gary R. Allen, John J. McCarthy and David M. Katinsky, on brief), for appellee.

Before RICHARD S. ARNOLD, Chief Judge, McMILLIAN, Circuit Judge, and WELLFORD, Senior Circuit Judge.

RICHARD S. ARNOLD, Chief Judge.

This case involves the disputed payment of Missouri sales and use taxes by a federal contractor, the Olin Corporation. The United States argues that the taxed purchases involved materials which Olin resold to the government. In Missouri, the sales tax applies to sales for retail, a category that does not include sales for resale. As a result, the government argues, these purchases were wrongly taxed, and the United States is entitled...

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