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UNITED STATES v. METROPOLITAN GOVERNMENT

No. 85-6032.

808 F.2d 1205 (1987)

UNITED STATES of America, Plaintiff-Appellant, v. The METROPOLITAN GOVERNMENT OF NASHVILLE AND DAVIDSON COUNTY, TENNESSEE, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided January 12, 1987.

Attorney(s) appearing for the Case

Edward J. Snyder, Richard A. Correa, Tax Div., Dept. of Justice, Washington, D.C., Michael L. Paup, Glenn L. Archer, Jr., Joe B. Brown, U.S. Atty., Nashville, Tenn., Robert M. Olsen, Washington, D.C., Michael L. Paup, Ann Belanger Durney, David L. Pincus (argued), for plaintiff-appellant.

Kevin S. Key (argued), Nashville, Tenn., for defendant-appellee.

Before KENNEDY and NORRIS, Circuit Judges, and CONTIE, Senior Circuit Judge.

CORNELIA G. KENNEDY, Circuit Judge.

Plaintiff-appellant United States of America appeals the judgment of the United States District Court for the Middle District of Tennessee for defendant-appellee The Metropolitan Government of Nashville and Davidson County, Tennessee ("Metro") in this action for the refund of certain real property taxes. The issue presented for review is whether the District Court erred in holding that the J.W. Bateson Company ("Bateson"), a federal...

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