No. 80-5391.

683 F.2d 316 (1982)

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

United States Court of Appeals, Ninth Circuit.

Submission Vacated January 20, 1982.

Resubmitted June 10, 1982.

Decided August 3, 1982.

Attorney(s) appearing for the Case

Neal J. Gobar, Deputy Atty. Gen., San Diego, Cal., for defendant-appellant.

John J. McCarthy, Atty., Washington, D. C., argued, for plaintiff-appellee; Charles E. Stratton, M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Michael L. Paup, Jonathan S. Cohen, Washington, D. C., on brief.

Before CHAMBERS, KENNEDY, and SCHROEDER, Circuit Judges.

SCHROEDER, Circuit Judge.

The United States brought this action to recover sales and use taxes on leases of personal property executed by Defense Department contractors. The taxes were collected by the California State Board of Equalization between 1973 and 1976 from lessors who leased personalty to contractors of the United States; the lessors passed on the tax liability to the contractor-lessees. The contractors were reimbursed in turn by the Department of Defense...

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