U.S. v. STATE OF DEL.

No. 91-3153.

958 F.2d 555 (1992)

UNITED STATES of America, Appellant, v. STATE OF DELAWARE; Robert W. Chastant, Director of the Division of Revenue, State of Delaware.

United States Court of Appeals, Third Circuit.

Decided March 12, 1992.


Attorney(s) appearing for the Case

Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen, David English Carmack (argued), William A. Whitledge, Attorneys, Tax Div., U.S. Dept. of Justice, Washington, D.C., for appellant.

Jos. Patrick Hurley, Jr. (argued), Deputy Atty. Gen., State of Del., Div. of Revenue, Wilmington, Del., for appellees.

Before BECKER and SCIRICA, Circuit Judges, and VanARTSDALEN, District Judge.


OPINION OF THE COURT

BECKER, Circuit Judge.

The Dover Air Force Base, a United States military installation in Delaware, purchases electricity from a regulated public utility. Under the Delaware law taxing the distribution of electricity, the distributor, not the consumer, nominally pays the tax, but the Delaware Public Service Commission, which regulates utility rates in Delaware, is directed to adjust electricity...

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