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U.S. v. CITY OF MANASSAS, VA.

No. 86-2544.

830 F.2d 530 (1987)

UNITED STATES of America, Plaintiff-Appellant, v. CITY OF MANASSAS, VIRGINIA; Arthur L. Shoemake, Commissioner of Revenue for the City of Manassas; William H. Forst, State Tax Commissioner of the Commonwealth of Virginia, Defendants-Appellees.

United States Court of Appeals, Fourth Circuit.

Decided October 6, 1987.

Attorney(s) appearing for the Case

John Joseph McCarthy, Tax Div., Dept. of Justice (Roger M. Olsen, Asst. Atty. Gen.; Michael L. Paup, Jonathan S. Cohen; Richard A. Correa, Washington, D.C., Henry E. Hudson, U.S. Atty., Alexandria, Va., on brief), for plaintiff-appellant.

James Walter Hopper (Gardner, Moss & Hopper; Mary Sue Terry, Atty. Gen., Kenneth W. Thorson, Sr. Asst. Atty. Gen.; Marion S. Cooper, Asst. Atty. Gen., Richmond, Va., on brief) for defendants-appellees.

Before WIDENER and ERVIN, Circuit Judges, and HENDERSON, United States District Judge for the District of South Carolina, sitting by designation.

WIDENER, Circuit Judge:

The United States appeals from the judgment of the district court upholding the constitutionality of § 58.1-3502 of the Virginia Code, which subjects users of federally owned property to taxation by local governments, 627 F.Supp. 645. Because we feel that the Commonwealth's taxing scheme unjustifiably discriminates against the United States and those with...

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