United States v. State Of Washington

707 F.2d 381, 1983 U.S. App. LEXIS 27541

• Court: Court of Appeals for the Ninth Circuit
• Decided: May 19, 1983
• Docket: 78-1424
• Status: Published

Opinion

707 F.2d 381

UNITED STATES of America, Plaintiff-Appellee,
v.
STATE OF WASHINGTON; Department of Revenue of the State of
Washington; and Charles W. Hodde, Director of
Revenue, and his successors in office,
Defendants-Appellants.

No. 78-1424.

United States Court of Appeals,
Ninth Circuit.

May 19, 1983.

Leland T. Johnson, Washington, D.C., for defendants-appellants; Slade Gorton, Atty. Gen. and Richard H. Holmquist, Sr. Asst. Atty. Gen., Olympia, Wash., on brief.

John J. McCarthy, Jr., Tax Div., U.S. Dept. of Justice, Washington, D.C., for plaintiff-appellee; M. Carr Ferguson, Asst. Atty. Gen., Tax Division, U.S. Dept. of Justice, Washington, D.C., on brief.

Before ANDERSON and SKOPIL, Circuit Judges, and BYRNE,* District Judge.

ORDER

The United States Supreme Court has reversed our decision (654 F.2d 570) in this case. State of Washington, et al. v. United States, --- U.S. ----, 103 S.Ct. 1344, 75 L.Ed.2d 264, 51 U.S.L.W. (1983).

We remand to the district court for further proceedings in conformity with the Opinion of the United States Supreme Court.

* The Honorable Wm. Matthew Byrne, Jr., United States District Judge for the Central District of California, sitting by designation