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MONTANA v. UNITED STATES

No. 77-1134.

440 U.S. 147 (1979)

99 S.Ct. 970

59 L.Ed.2d 210

MONTANA ET AL. v. UNITED STATES.

Supreme Court of United States.

Decided February 22, 1979.

Attorney(s) appearing for the Case

Robert A. Poore, Special Assistant Attorney General of Montana, argued the cause for appellants. With him on the brief were Terry B. Cosgrove, Special Assistant Attorney General, and Robert W. Corcoran.

Stuart A. Smith argued the cause for the United States. With him on the brief were Solicitor General McCree, Assistant Attorney General Ferguson, and David English Carmack.*

MR. JUSTICE MARSHALL delivered the opinion of the Court.

The State of Montana imposes a one percent gross receipts tax upon contractors of public, but not private, construction projects. Mont. Rev. Codes Ann. § 84-3505 (Supp. 1977).1 A public contractor may credit against the gross receipts tax its payments of personal property, corporate income...

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