UNITED STATES v. STATE OF OHIO

No. 78-3241.

614 F.2d 101 (1979)

UNITED STATES of America, Plaintiff-Appellee, v. State of OHIO, Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided December 27, 1979.


Attorney(s) appearing for the Case

William J. Brown, Atty. Gen., John C. Duffy, Jr., Asst. Atty. Gen., Columbus, Ohio, for defendant-appellant.

James C. Cissell, U.S. Atty., Columbus, Ohio, M. Carr Ferguson, William L. Shraberg, Gilbert E. Andrews, William A. Whitledge, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before LIVELY and MERRITT, Circuit Judges, and PECK, Senior Circuit Judge.


PECK, Senior Circuit Judge.

This is an appeal from an order of the district court staying proceedings of the Ohio Board of Tax Appeals.

The district court's order was in aid of its jurisdiction of an action brought by the United States, seeking a declaratory judgment of the illegality of a tax assessed by the Ohio Tax Commissioner.

The government's action had been filed at the request of the Departments of the Army, Navy, and Air Force; the Civil Defense...

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