United States Federal Circuit

The government is not liable to pay state and local sales and use taxes under a contract between a contractor and the Department of Veterans Affairs, where the contract unambiguously requires the contractor to pay such taxes, and does not require the US to execute an agency agreement.

Appellate Information

• Decided 03/01/2002
• Published 03/01/2002

Judges

• Before BRYSON, LINN, and DYK, Circuit Judges.

Court

• United States Federal Circuit

Counsel

• For Appellant:
  
• Joseph J. Brigati,Kirkpatrick & Lockhart LLP, of Washington, DC, argued for plaintiff-appellant.   With him on the brief was Lance W. High., Thomas D. Dinackus, Attorney, Commercial Litigation Branch, Civil Division, Department of Justice, of Washington, DC. With him on the brief were Stuart E. Schiffer, Acting Assistant Attorney General;  David M. Cohen, Director;  and Bryant G. Snee, Assistant Director.