United States v. Livingston

HAYNSWORTH, Circuit Judge.

In this action by the United States and E. I. du Pont de Nemours and Company against the members of the South Carolina Tax Commission, the plaintiffs seek an injunction against the collection of South Carolina sales and use taxes upon the use of purchased materials at the Savannah River Project, a facility of the United States, producing, under the direction of du Pont and the supervision of the Atomic Energy Commission, nuclear and related materials.

I

A preliminary question arises under a motion to dismiss in which the defendants assert that maintenance oi the action…