Hamm v. Boeing Company

*312SIMPSON, Justice.

This is an appeal by the Commissioner of Revenue from a judgment in favor of the appellee (hereinafter Boeing) rendered by the Circuit Court of Montgomery County. Eighteen cases were consolidated for trial and are presented herein. The essential facts are as follows:

Boeing is a government contractor working with- the National Aeronautics and Space Administration (NASA) in assisting to develop the proposed Appollo Saturn Moon Rocket.

Boeing paid sales tax assessed by the State under protest and filed these actions for refund under the provisions of Title 51, § 891, Code of…