U. S. v. CAL. STATE BD. OF EQUALIZATION

No. 80-5073.

650 F.2d 1127 (1981)

UNITED STATES of America, Plaintiff-Appellee, v. CALIFORNIA STATE BOARD OF EQUALIZATION, Defendant-Appellant.

United States Court of Appeals, Ninth Circuit.

Decided July 13, 1981.

Rehearing Denied September 2, 1981.


Attorney(s) appearing for the Case

John J. McCarthy, San Diego, Cal., for defendant-appellant.

Richard Farber, Washington, D. C., argued for plaintiff-appellee; Gilbert E. Andrews, Dept. of Justice, Washington, D. C., on brief.

Before KENNEDY and NELSON, Circuit Judges, and RICHEY, District Judge.


RICHEY, District Judge:

The California State Board of Equalization raises three issues in this appeal: (1) whether the district court erred in holding that the legal incidence of the California sales tax falls on the United States; (2) whether the district court incorrectly concluded that the imposition of the sales tax on United States' leases invidiously discriminates against the United States and its lessors; and (3) whether certain other portions of the district...

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