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HOUSING AUTHORITY, ETC. v. STATE OF WASH.

No. 79-4067.

629 F.2d 1307 (1980)

The HOUSING AUTHORITY OF the CITY OF SEATTLE, and L. E. Spitzer Co., Inc., Plaintiffs-Appellees, v. STATE OF WASHINGTON, DEPT. OF REVENUE of the State of Washington and Charles W. Hodde, Director or Revenue, and his successors in office, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided October 3, 1980.

As Amended October 9, 1980.

Attorney(s) appearing for the Case

Michael Madden, Asst. Atty. Gen., Olympia, Wash., argued for defendants-appellants; Gregory Montgomery, Richard H. Holmquist, Asst. Attys. Gen., Olympia, Wash., on brief.

D. William Toone, Seattle, Wash., argued, for plaintiffs-appellees; Dwayne E. Copple, LeSourd, Patten, Fleming, Hartung & Emory, Seattle, Wash., on brief.

Before ANDERSON and SKOPIL, Circuit Judges, and BYRNE, District Judge.

J. BLAINE ANDERSON, Circuit Judge:

The State of Washington appeals the order of the court below enjoining it from collecting certain sales taxes due from private contractors dealing with the Housing Authority of the City of Seattle (Authority), and ordering the refund of taxes already collected. The plaintiff Housing Authority joined with one of its contractors in challenging collection of the taxes on constitutional grounds. We reverse the order because the court...

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