UNITED STATES v. COUNTY OF HUMBOLDT, CAL.

Nos. 78-2330, 78-2681.

628 F.2d 549 (1980)

UNITED STATES of America, Plaintiff-Appellee, v. COUNTY OF HUMBOLDT, CALIFORNIA; Raymond J. Flynn, Humboldt County, California, Tax Assessor; and Stephen A. Strawn, Humboldt County, California, Treasurer-Tax Collector, Defendants-Appellants. UNITED STATES of America, Appellee, v. COUNTY OF YUBA, CALIFORNIA, and Glen McDougal, County Assessor, Yuba County, California, Appellants.

United States Court of Appeals, Ninth Circuit.

Decided September 24, 1980.


Attorney(s) appearing for the Case

Charles P. Selden, Eureka, Cal., Timothy P. Hayes, Marysville, Cal., argued, for United States; Raymond W. Schneider, Eureka, Cal., on brief.

David English Carmack, Washington, D.C. (argued) and Gilbert Andrews, Washington, D.C., on brief, for defendants-appellants.

Before WRIGHT, KENNEDY and POOLE, Circuit Judges.


EUGENE A. WRIGHT, Circuit Judge:

The United States brought these actions to enjoin the collection of state possessory interest taxes from military personnel residing in government-owned housing. In each case the district court granted the government's motion for summary judgment, declaring the taxes invalid and enjoining their collection. We have consolidated the cases and affirm.

FACTS

The government supplies rent-free housing to military...

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