UNITED STATES v. STATE OF WASH.

No. 78-1424.

654 F.2d 570 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. STATE OF WASHINGTON; Department of Revenue of the State of Washington; and Charles W. Hodde, Director of Revenue, and his successors in office, Defendants-Appellants.

United States Court of Appeals, Ninth Circuit.

Decided August 24, 1981.


Attorney(s) appearing for the Case

Leland T. Johnson, Washington, D. C., for defendants-appellants; Slade Gorton, Atty. Gen. and Richard H. Holmquist, Senior Asst. Atty. Gen., Olympia, Wash., on brief.

John J. McCarthy, Jr., Tax Div., U. S. Dept. of Justice, Washington, D. C., for plaintiff-appellee; Carr Ferguson, Asst. Atty. Gen., Tax Division, U. S. Dept. of Justice, Washington, D. C., on brief.

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


WM. MATTHEW BYRNE, Jr., District Judge:

This appeal is from an order of the district court, which declared unconstitutional three 1975 sales and use tax statutes of the State of Washington (the "State") insofar as those statutes imposed such taxes on prime contractors for construction activity performed on federally-owned land. The district court's order also permanently enjoined the State from assessing or collecting the challenged taxes and directed the State to...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases