City of Detroit v. Murray Corp. of America

This is the third in a series of cases from the State of Michigan decided today involving a claim of constitutional tax immunity.

*491In 1952 Murray Corporation was acting as a subcontractor under a prime contract for the manufacture of airplane parts between two other private companies and the United States. From time to time Murray received partial payments from the two prime contractors as it performed its obligations under the subcontract. By agreement, title to all parts, materials and work in process acquired by Murray in performance of the subcontract vested in the United States upon any…