Legal Opinion
Brink Electric Construction Co. v. State, Department of Revenue
South Dakota Supreme Court
Decided June 26, 1991No. 17026PublishedCited by 13 opinions
1Opinion of the Court
KONENKAMP, Circuit Judge.
Brink Electric Construction Company (Brink) appeals from a judgment dismissing its complaint seeking declaratory relief from contractors’ excise tax and use tax imposed in connection with three fixed price construction contracts it performed for the United States. We affirm.
Brink entered into two contracts with the Western Area Power Administration (WAPA), an agency of the United States Department of Energy, and one with the Department of Defense. We describe these contracts in detail below, because the nature of the work performed bears directly on the questions…
2Cases cited26 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Allied Stores of Ohio, Inc. v. BowersSupreme Court of the United States · 1959
- Welch v. HenrySupreme Court of the United States · 1938
- Commonwealth Edison Co. v. MontanaSupreme Court of the United States · 1981
- Federal Land Bank of St. Paul v. Bismarck Lumber Co.Supreme Court of the United States · 1941
21 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- National Food Corp. v. Aurora County Board of CommissionersSouth Dakota Supreme Court · 1995
- Brink Electric Construction Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1995
- Calvello v. Yankton Sioux TribeSouth Dakota Supreme Court · 1998
- Arizona Department of Revenue v. Arizona Outdoor Advertisers, Inc.Court of Appeals of Arizona · 2002
- At & T Corp. v. South Dakota Department of RevenueSouth Dakota Supreme Court · 2002
8 more not listed; retrieve them via the Exa API.