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UNITED STATES v. STATE BD. OF EQUALIZATION

No. C-77-0786-CBR.

450 F.Supp. 1030 (1978)

UNITED STATES of America and Crocker National Bank, a National Banking Association, Plaintiffs, v. STATE BOARD OF EQUALIZATION, an agency of the State of California, an agent of the Cities, Cities and Counties, and Counties of California, an agent of the San Francisco Bay Area Rapid Transit District, and an agent of the Southern California Rapid Transit District, Defendant.

United States District Court, N. D. California.

May 4, 1978.

Attorney(s) appearing for the Case

G. William Hunter, U. S. Atty., John M. Youngquist, Asst. U. S. Atty., San Francisco, Cal., M. Carr Ferguson, John J. McCarthy, Attys., Tax Div., U. S. Dept. of Justice, Washington, D. C., for plaintiff United States of America.

Evelle J. Younger, Atty. Gen., Ernest P. Goodman, Asst. Atty. Gen., Philip M. Plant, Deputy Atty. Gen., San Francisco, Cal., for defendant.

Franklin C. Latcham, Prentiss Willson, Jr., Morrison & Foerster, San Francisco, Cal., for plaintiff Crocker National Bank.

MEMORANDUM OF OPINION

RENFREW, District Judge.

The issue in this case is whether the 1969 temporary amendment to § 5219 of the Revised Statutes of the United States, 12 U.S.C. § 548, permitted California to impose its state and local sales taxes on sales of tangible personal property to national banks between December 24, 1969, and December 31, 1972.1 Plaintiffs seek a...

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