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UNITED STATES v. STATE BOARD OF EQUALIZATION

No. 74-3360.

536 F.2d 294 (1976)

UNITED STATES of America, Plaintiff-Appellee, v. STATE BOARD OF EQUALIZATION, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

May 7, 1976.

Attorney(s) appearing for the Case

Neal J. Gobar, Deputy Atty. Gen., State of California, San Diego, Cal., for defendant-appellant.

Gilbert E. Andrews, Chief, App. Section, Tax Div., Dept. of Justice, Washington, D. C., for plaintiff-appellee.

Before MERRILL and WRIGHT, Circuit Judges, and RENFREW, District Judge.

OPINION

PER CURIAM:

Since 1933 California has imposed a sales tax on lessors for the privilege of selling tangible personal property at retail. The legal obligation to pay is on the seller. Since 1965 a lessor of tangible personal property has been treated as a seller subject to sales tax. The United States, through its departments and agencies, leases data processing equipment and other tangible personal property from various lessors in California. It has...

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