United States of America and Chrysler Corporation v. Roland Cocreham, Collector of Revenue for the State of Louisiana and the State of Louisiana

In 1951 Chrysler Corporation entered into a “facilities contract” with the United States Government whereby Chrysler undertook to equip the Government’s Michoud Ordinance Plant, located in New Orleans, Louisiana, for the production of military tank engines. Pursuant to that agreement Chrysler acquired tangible personal property, valued at approximately 40 million dollars, upon which both the City of New Orleans (hereafter City) and the State of Louisiana (hereafter State) assessed a use tax against Chrysler.

Chrysler paid the taxes under protest. It did so pursuant to instructions of the…