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SIX COS. v. DE VINNEY

No. G-195.

2 F.Supp. 693 (1933)

SIX COS., Inc., v. DE VINNEY, County Assessor.

District Court, D. Nevada.

February 15, 1933.

Attorney(s) appearing for the Case

Heller, Ehrman, White & McAuliffe, and Thelen & Marrin, all of San Francisco, Cal., for plaintiff.

Gray Mashburn, Atty. Gen., of Nevada, W. T. Mathews, Asst. Atty. Gen., and Harley A. Harmon, Dist. Atty., of Las Vegas, Nev., for defendant.

Richard J. Coffey, Dist. Counsel, Bureau of Reclamation, of Los Angeles, Cal., and H. H. Atkinson, U. S. Atty., of Reno, Nev., amici curiæ.

NORCROSS, District Judge.

Plaintiff by its bill of complaint prays for a decree enjoining defendant from proceeding with the enforcement and collection of taxes upon personal property of plaintiff and the demanding of payment of all poll taxes claimed to be due from its employees. Plaintiff contends it is not liable for such taxes for the reason that the said property is located within and said employees are employed and reside within the Boulder Canyon Project Federal...

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