Legal Opinion
United States v. County of Humboldt
District Court, N.D. California
Decided February 9, 1978No. C-77-1749-CBRPublishedCited by 2 opinions
1Opinion of the Court
MEMORANDUM OF OPINION
RENFREW, District Judge.
This is an action instituted by the United States seeking a declaratory judgment that the County of Humboldt, California (the “County”), and officials thereof are barred from imposing a tax on active-duty military personnel by virtue of such personnel’s occupancy of Government-owned military housing, situated in the County, to which such personnel are assigned, and injunctive relief enjoining the defendants from proceeding to collect or further assess such a tax. The County has moved to dismiss or, in the alternative, for summary judgment. The…
2Cases cited10 opinions
- Trainor v. HernandezSupreme Court of the United States · 1977
- Standard Oil Co. of Cal. v. JohnsonSupreme Court of the United States · 1942
- Van Brocklin v. TennesseeSupreme Court of the United States · 1886
- United States v. County of FresnoSupreme Court of the United States · 1977
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
5 more not listed; retrieve them via the Exa API.
3Cited by2 opinions
- United States v. County of HumboldtCourt of Appeals for the Ninth Circuit · 1980
- United States v. County of Humboldt, California Raymond J. Flynn, Humboldt County, California, Tax Assessor and Stephen A. Strawn, Humboldt County, California, Treasurer-Tax Collector, United States of America v. County of Yuba, California, and Glen McDougal County Assessor, Yuba County, CaliforniaCourt of Appeals for the Ninth Circuit · 1980