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UNITED STATES v. ANDERSON COUNTY, TENN.

No. 82-5281.

705 F.2d 184 (1983)

UNITED STATES of America, Plaintiff-Appellant, v. ANDERSON COUNTY, TENNESSEE, et al., Defendants-Appellees.

United States Court of Appeals, Sixth Circuit.

Decided April 20, 1983.

Rehearing Denied June 10, 1983.

Attorney(s) appearing for the Case

John J. McCarthy (argued), Glenn L. Archer, Jr., Jonathan Cohen and Michael L. Paup, U.S. Dept. of Justice, Tax Div., Washington, D.C., John W. Gill, U.S. Atty., Jimmy Baxter, Asst. U.S. Atty., Knoxville, Tenn., for plaintiff-appellant.

Mike Lawson, Haynes and Associates, Goodlettsville, Tenn., for Anderson County.

William M. Leech, Jr., Atty. Gen. of Tenn., Jim Creecy and Charles L. Lewis (argued), Asst. Attys. Gen., Nashville, Tenn., for State Bd. of Equalization.

Before MARTIN and KRUPANSKY, Circuit Judges, and PRATT, District Judge.

KRUPANSKY, Circuit Judge.

This is an action by the United States of America against Anderson County, Tennessee, and officers thereof, seeking a declaration that a tax imposed by Anderson County upon Union Carbide Corporation (Union Carbide), a government contractor, was in violation of Tennessee law and was unconstitutional and void as constituting a discriminatory tax upon the United States and its contractor. The district court, 547 F.Supp. 18...

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