Nerac, Inc. v. Meehan

This case involves the heaven and the earth. The plaintiff, NERAC, Inc. (NERAC), claims that it is an instrumentality of the National Aeronautics and Space Administration (NASA) and that the state of Connecticut is consequently prohibited from taxing certain purchases that it has made. For the reasons set forth below, this contention is correct.

The parties have submitted an extensive factual stipulation. In addition, some relevant facts are contained in official government documents, and the background of this case in the space race and the cold war is a matter of well-known historical fact.

Th…