U.S. v. NYE COUNTY, NEVADA

Nos. 97-15309, 97-15953, 97-15954, 97-16345, 97-16376 and 97-16377.

178 F.3d 1080 (1999)

UNITED STATES of America, Plaintiff-Appellee, v. NYE COUNTY, NEVADA; Bernie C. Merlino, Nye County Assessor, Defendants-Appellants, and Arcata Associates, Defendant, v. Arcata Associates, Third-Party-Plaintiff, v. United States of America, Third-Party-Defendant. United States of America, Plaintiff-Appellee, v. Nye County; Bernie C. Merlino, Nye County Assessor, Defendants, and Clark County, Nevada; J.E. Dutton, Clark County Assessor, Defendants-Appellants. United States of America; State of Nevada, ex rel.; Arthur F. Wehrmeister, District Attorney of Nye County, Nevada, Plaintiffs, v. Nye County; Bernie C. Merlino, Nye County Assessor, Defendants, and Clark County, Nevada; J.E. Dutton, Clark County Assessor, Defendants-Appellees, v. Raytheon Services Nevada, Inc., a Delaware corporation; EG & G Energy Measurements, a Nevada corporation; Wackenhut Services Inc., a Florida corporation; Reynolds Electrical and Engineering Co., Inc., Defendants-Third-Party-Plaintiffs-Appellants. United States of America, Plaintiffs-Third Party Appellant, and U.S. Department of Energy, Third-Party-Defendant Appellant. v. State of Nevada, Plaintiff-Appellee, v. Nye County; Bernie C. Merlino, Nye County Assessor; Clark County, Nevada; J.E. Dutton, Clark County Assessor, Defendants-Appellees, and Arthur F. Wehrmeister, District Attorney, Nye County, Nevada; Raytheon Services Nevada, Inc., a Delaware corporation; Wackenhut Service, Inc.; Reynolds Electrical & Engineering, Inc., Defendants, v. Wackenhut Service, Inc; Reynolds Electrical & Engineering, Inc., Third-Party-Plaintiffs, and EG & G Energy Measurements, Inc., Defendant-Third-Party-Plaintiff. State of Nevada, ex rel; Arthur F. Wehrmeister, District Attorney of Nye County, Nevada; Rachel H. Nicholson, Deputy District Attorney of Nye County, Nevada, Plaintiffs-Appellees, v. Nye County; Bernie C. Merlino, Defendants, v. United States of America, Plaintiff-Third-Party-Defendant-Appellee, Loral Aerospace Corp, and All Consolidated Cases, Defendant-Third-Party-Plaintiff-Appellant. State of Nevada, ex rel; Arthur F. Wehrmeister, District Attorney of Nye County, Nevada; Rachel H. Nicholson, Deputy District Attorney of Nye County, Nevada, Plaintiffs, v. Loral Aerospace Corp., and All Consolidated Cases, Defendants-Third-Party-Plaintiffs-Appellees, v. United States of America, Third-Party Defendant-Appellant. United States of America, Plaintiff-Appellant, v. Nye County, Nevada; Bernie C. Merlino, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

Filed June 2, 1999.


Attorney(s) appearing for the Case

Sara S. Holderness, Tax Division, United States Department of Justice, Washington, DC, for the United States.

Jerald L. Wilkerson, Jerald Wilkerson, Ltd., Las Vegas, Nevada, for Nye County, Nevada.

Kathleen Janssen, Deputy District Attorney, Las Vegas, Nevada, for Clark County, Nevada.

Philip M. Ballif, Jones Vargas, Las Vegas, Nevada, for Loral Aerospace Corporation.

Before: LAY, KOZINSKI and T.G. NELSON, Circuit Judges.


KOZINSKI, Circuit Judge:

After getting off to a memorable start in M'Culloch v. Maryland, 17 U.S. (4 Wheat.) 316, 4 L.Ed. 579 (1819)1 the doctrine of intergovernmental tax immunity has deteriorated into a morass of "inconsistent decisions and excessively delicate distinctions," United States v. New Mexico, 455 U.S. 720, 730, 102 S.Ct. 1373, 71 L.Ed.2d 580 (1982).2

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