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U.S. v. LOHMAN

No. 93-3303.

74 F.3d 863 (1996)

UNITED STATES of America, Plaintiff-Appellee, v. Janette LOHMAN, Director of Revenue, State of Missouri; Missouri Department of Revenue; State of Missouri, Defendants-Appellants. Kansas City Power & Light Co., Defendant.

United States Court of Appeals, Eighth Circuit.

Decided January 22, 1996.

Attorney(s) appearing for the Case

James R. McAdams, Asst. Atty. Gen., Jefferson City, MO, argued (Alana M. Barragan-Scott, Asst. Atty. Gen., on the brief), for appellants.

David E. Carmack, Dept. of Justice, Washington, D.C., argued (Gary R. Allen, John J. McCarthy, and David M. Katinsky, Dept. of Justice, on the brief), for appellee.

Before McMILLIAN, BEAM and HANSEN, Circuit Judges.

BEAM, Circuit Judge.

Missouri imposed sales tax on electricity used at a federal facility, the Lake City Army Ammunition Plant. The United States argues that the tax is a constitutionally prohibited direct tax on the federal government. Alternatively, the United States contends that the contractor-operator of the plant, Olin Corporation, purchased the electricity from a vendor, Kansas City Power & Light Company, and then resold it to the federal government. Since...

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