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U.S. v. HAWKINS COUNTY, TENN.

Nos. 87-5478, 87-5479.

859 F.2d 20 (1988)

UNITED STATES of America, Plaintiff-Appellee, v. HAWKINS COUNTY, TENNESSEE, Defendant-Appellant, State of Tennessee, Intervenor Defendant-Appellant.

United States Court of Appeals, Sixth Circuit.

Decided September 30, 1988.

Attorney(s) appearing for the Case

James O. Phillips, III, Phillips and Hale, Rogersville, Tenn., W.J. Michael Cody, Atty. Gen. of Tennessee, Nashville, Tenn., Charles L. Lewis, William E. Young (argued), George John Keto (argued), Washington, D.C., for defendant-appellant.

J. Edgar Schmutzer, Asst. U.S. Atty., Greeneville, Tenn., Michael L. Paup (lead Counsel), Chief, Appellate Section, Tax Div., Dept. of Justice, Washington, D.C., Michael C. Durney, Ann Belanger Durney, John J. McCarthy (argued), for plaintiff-appellee.

Before NELSON and NORRIS, Circuit Judges, and SPIEGEL, District Judge.

ALAN E. NORRIS, Circuit Judge.

The State of Tennessee and Hawkins County, Tennessee, appeal the judgment of the district court enjoining them from imposing a tax on a private contractor, Holston Defense Corporation ("Holston"), as called for by Tenn.Code Ann. § 67-5-203(c). The court concluded that the tax was, in reality, imposed on the federal property used by Holston, and was therefore barred by the Supremacy Clause of the United States Constitution.

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