(Download) "City of New Orleans and Robert E. Develle v. United States" by United States Court of Appeals for the Fifth Circuit # eBook PDF Kindle ePub Free

June 04, 2021

eBook details

Title: City of New Orleans and Robert E. Develle v. United States
Author : United States Court of Appeals for the Fifth Circuit
Release Date : January 06, 1967
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 77 KB

Description

JOHN R. BROWN, Circuit Judge: What started out a decade ago as one of those always knotty problems of municipal-state taxation of equipment or materials used or consumed by contractors in the performance of a contract for the Federal Government has been greatly simplified by two trips to the Louisiana Supreme Court and, in a companion state tax case, a trial in the State Court with a successful sequel in the Federal District Court. The case comes to us from a summary judgment in favor of the Government and against the City of New Orleans. We resist the importunities of the City to require once again a trial on the intrinsic merits and affirm on established principles of collateral estoppel. This means we also reject the other contentions of the City.