440 U.S. 147 Montana et al.v.United States No. 77-1134 Argued December 4, 1978 Decided February 22, 1979 Syllabus Montana levies a 1% gross receipts tax upon contractors of public, but not private, construction projects. A public contractor may credit against the gross receipts tax its payments of personal property, corporate income, and individual income taxes. […]
