Legal Opinion
United States v. New Mexico
Court of Appeals for the Tenth Circuit
Decided August 7, 1978No. Nos. 76-1888, 76-1889PublishedCited by 13 opinions
1Opinion of the Court
McKAY, Circuit Judge.
Lockheed Electronics Company (Lockheed) and RCA Service Company (RCA) (collectively referred to as “contractors”) had cost-plus contracts with the United States for the performance of research and development services at the White Sands Missile Range in New Mexico. Because state and local taxes were included in the definition of reimbursable costs in the contracts, the cost to the United States was increased by the amount of New Mexico’s gross receipts and compensating taxes which were imposed on the contractors. The contractors disputed the imposition of the gross…
2Cases cited29 opinions
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- United States v. County of AlleghenySupreme Court of the United States · 1944
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- United States v. City of DetroitSupreme Court of the United States · 1958
- General Motors Corp. v. WashingtonSupreme Court of the United States · 1964
24 more not listed; retrieve them via the Exa API.
3Cited by13 opinions
- United States v. New MexicoSupreme Court of the United States · 1982
- ITT Educational Services, Inc. v. Taxation & Revenue DepartmentNew Mexico Court of Appeals · 1998
- BWP Media USA, Inc. v. Clarity Digital Group, LLCCourt of Appeals for the Tenth Circuit · 2016
- United States v. CooperDistrict Court, D. Kansas · 2003
- United Technologies Corp. v. GroppoSupreme Court of Connecticut · 1996
8 more not listed; retrieve them via the Exa API.