UNITED STATES of America, Plaintiff,
v.
SHELBY COUNTY, TENNESSEE, et al., Defendants.
United States District Court, W. D. Tennessee, W. D.https://leagle.com/images/logo.png
October 10, 1974.
October 10, 1974.
Attorney(s) appearing for the Case
J. Richard Buchignani, Asst. U. S. Atty., Memphis, Tenn., Scott P. Crampton, Asst. Atty. Gen., Tax Div., Dept. of Justice, John J. McCarthy, Chief, Gen. Litigation Section, Tax Div., Dept. of Justice, and Charles E. Stratton, Trial Atty., U. S. Dept. of Justice, Washington, D. C., for plaintiff.
James W. Watson, Memphis, Tenn., for City of Millington, Tenn.
J. Minor Tait, Jr., Asst. County Atty., Memphis, Tenn. for Shelby County, Tenn., and Riley C. Garner.
Alex B. Shipley, Jr., Asst. Atty. Gen., State of Tenn., Nashville, Tenn., for Attorney General of State of Tennessee.
United States District Court, W. D. Tennessee, W. D.
MEMORANDUM OPINION
WELLFORD, District Judge.
The United States of America brings this suit on behalf of military personnel1 who reside in mobile homes located in Shelby County, Tennessee. The defendants have imposed and continue to impose an annual tax upon mobile homes, house trailers and other similar movable structures pursuant to Article II, Section 28 of the Tennessee Constitution and the applicable enabling statutes. Tenn...
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