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UNITED STATES v. COUNTY OF ARLINGTON, VA.

No. 82-1389.

702 F.2d 485 (1983)

UNITED STATES of America, Appellee, v. COUNTY OF ARLINGTON, VIRGINIA, Appellant, and Bennie L. Fletcher, Jr., Defendant.

United States Court of Appeals, Fourth Circuit.

Decided March 17, 1983.

Attorney(s) appearing for the Case

Charles G. Flinn, Arlington County Atty., Arlington, Va. (David R. Lasso, Asst. County Atty., Arlington, Va., on brief), for appellant.

John J. McCarthy, Tax Div., Dept. of Justice, Washington, D.C. (Glenn L. Archer, Jr., Asst. Atty. Gen., Washington, D.C., Elsie L. Munsell, U.S. Atty., Alexandria, Va., Michael L. Paup, David English Carmack, Tax Div., Dept. of Justice, Washington, D.C., on brief), for appellee.

Before MURNAGHAN and SPROUSE, Circuit Judges, and BUTZNER, Senior Circuit Judge.

MURNAGHAN, Circuit Judge:

Arlington County, Virginia sought to impose real property taxes on a multi-unit apartment building owned by the German Democratic Republic (GDR)1 and used exclusively to house personnel and their families attached to its Embassy as members of its diplomatic mission to the United States.2 In an earlier decision, United States v. Arlington, 669 F.2d 925

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