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INTERNATIONAL PAPER CO. v. COUNTY OF SISKIYOU

Nos. 73-2199, 73-2353.

515 F.2d 285 (1974)

INTERNATIONAL PAPER COMPANY, Plaintiff-Appellant, v. COUNTY OF SISKIYOU, Defendant-Appellee. DIAMOND INTERNATIONAL CORPORATION, Plaintiff-Appellant, v. COUNTY OF TEHAMA, Defendant-Appellee. GEORGIA-PACIFIC CORPORATION, Plaintiff-Appellant, v. The COUNTY OF MENDOCINO, Defendant-Appellee.

United States Court of Appeals, Ninth Circuit.

March 14, 1974.

Attorney(s) appearing for the Case

George A. Sears (argued), of Pillsbury, Madison & Sutro, San Francisco, Cal., for plaintiff-appellant in No. 73-2199.

Leland H. Jordan (argued), of Bagshaw, Martinelli, Corrigan & Jordan, San Rafael, Cal., for defendants-appellees in Nos. 73-2199, 73-2353.

Paul A. Renne (argued), and Lee F. Benton, of Cooley, Godward, Castro, Huddleson & Tatum, San Francisco, Cal., for plaintiff-appellant in No. 73-2353.

Before DUNIWAY and CARTER, Circuit Judges, and SOLOMON, District Judge.

SOLOMON, District Judge:

Georgia-Pacific Corporation (Georgia-Pacific), International Paper Company (International Paper), and Diamond International Corporation (Diamond) appeal from judgments of the district court denying them refunds of California real property taxes assessed on their interests in standing timber in national forests.1

The Forest Service of the United States Department...

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