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CITY OF BURBANK v. STATE OF NEVADA

No. 79-3800.

658 F.2d 708 (1981)

CITY OF BURBANK, a municipal corporation, City of Glendale, a municipal corporation, City of Pasadena, a municipal corporation, City of Los Angeles, a municipal corporation, the Department of Water and Power of the City of Los Angeles, and The Metropolitan Water District of Southern California, Plaintiffs-Appellants, v. The STATE OF NEVADA, The Nevada Department of Taxation, Nevada Tax Commission, and Clark County, Nevada, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Decided October 8, 1981.

Attorney(s) appearing for the Case

David W. Hagen, Guild, Hagen & Clark, Reno, Nev., for plaintiffs-appellants.

Tudor Chirila, Deputy Atty. Gen., Carson City, Nev., argued, for defendants-appellees; Robert J. Miller, Las Vegas, Nev., on brief.

Before SKOPIL and FARRIS, Circuit Judges, and CURTIS, District Judge.

FARRIS, Circuit Judge:

Plaintiffs, which include various Southern California municipalities, a water district and the Los Angeles Department of Water and Power, all purchase from the United States electrical energy generated in Nevada. In May 1977, Nevada enacted legislation imposing a tax on "the value of any right to receive electric power" held by a political subdivision of any other state. Nev.Rev.Stat. §§ 361...

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