Montana v. United States case brief
Facts: Montana gave contractors different tax treatments depending on if they built public or private projects. A contractor challenged this constitutionality and the U.S. financed them however, the U.S. also started a federal court action against Montana. The Montana Supreme Court upheld the state’s system of taxation so U.S. continued its case in federal court.
Reasoning: Justice Marshall said that although U.S. was not a direct party, they played a strong enough part in the state court action to be bound by its decision.