UNITED STATES v. ANDERSON COUNTY, TENN.

No. 84-5026.

761 F.2d 1169 (1985)

UNITED STATES of America, Plaintiff-Appellee, v. ANDERSON COUNTY, TENNESSEE; David O. Bolling, Anderson County Executive; Patsy Stair, Anderson County Trustee; Owen Richardson, Anderson County Property Assessor; Clyde Claiborne; Robert Jolley; Jerry George; Everett Sharp; Charlotte Hayes; Helen Norman; Ernie Phillips, O.V. Leinhart; Kenneth Wallace; Darell Copeland; Jim Hackworth; Jack Keeney & Jack Raines, County Commissioners; Charles Oldham; K.E. Jones; R.R. Tippy; Happy Young & Tom F. Mullinx, Anderson County Board of Equalization; the Board of Equalization of the State of Tennessee and Lamar Alexander; Gentry Crowell; William C. Koch, Jr.; William Snodgrass; Harlan Matthews; Claude Ramsey; Martha Olsen and John E. Sloan, Jr., Defendants-Appellants.

United States Court of Appeals, Sixth Circuit.

Decided May 10, 1985.


Attorney(s) appearing for the Case

W.J. Michael Cody, Atty. Gen. of Tenn., Jim G. Creecy, Charles L. Lewis, Nashville, Tenn., Mike Lawson, Haynes & Associates, Goodlettsville, Tenn., George John Keto (argued), Alvord & Alvord, Washington, D.C., for defendants-appellants.

John J. McCarthy (argued), U.S. Dept. of Justice, Tax Div., David English Carmack, Washington, D.C., John W. Gill, U.S. Atty., Knoxville, Tenn., Glenn L. Archer, Jr. (Lead), Asst. Atty. Gen., Michael L. Paup, Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., for plaintiff-appellee.

Before ENGEL, KEITH and JONES, Circuit Judges.


KEITH, Circuit Judge.

This is an appeal brought on behalf of Anderson County, Tennessee and the Tennessee State Board of Equalization from a reported decision of the United States District Court for the Eastern District of Tennessee. See United States v. Anderson County, Tennessee, 575 F.Supp. 574 (E.D.Tenn.1983). This case concerns the propriety of the imposition of an ad valorem real property tax against the Union...

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