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UNITED STATES v. LEWISBURG AREA SCH. DIST.

No. 75-2282.

539 F.2d 301 (1976)

UNITED STATES of America, Plaintiff-Appellant, v. LEWISBURG AREA SCHOOL DISTRICT et al., Defendants-Appellees.

United States Court of Appeals, Third Circuit.

Decided July 16, 1976.

Attorney(s) appearing for the Case

Louise O. Knight, Lewisburg, Pa., for the Lewisburg Area School Dist., Union County, Pennsylvania, the Bd. of School Directors of the Lewisburg Area School Dist.

Paul E. Johnson, Mifflinburg, Pa., for the Union County Bd. of Assessment (Union County Bd. of Commissioners), Union County, Pennsylvania, Kelly Township Tax Collector, and Union County Tax Assessor.

Paul W. Brann, Lewisburg, Pa., for the Union County Treasurer.

Scott P. Crampton, Asst. Atty. Gen., Gilbert E. Andrews, Gary R. Allen, Richard Farber, Attys., Tax Div., Dept. of Justice, Washington, D. C., for appellant; S. John Cottone, U. S. Atty., Scranton, Pa., of counsel.

Before ALDISERT, FORMAN and WEIS, Circuit Judges.

OPINION OF THE COURT

FORMAN, Circuit Judge.

The United States brought suit in the United States District Court for the Middle District of Pennsylvania, naming as defendants the Lewisburg Area School District, Union County, wherein it is situated, and individual officers of each (hereafter called the School District) to obtain a declaration that the Constitution and laws of the United States prohibit the imposition of certain local taxes on the federal employees...

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