United States of America, Reynolds Electrical & Engineering Co., Inc. And Cashman Equipment Co. v. Nevada Tax Commission

HAMLEY, Circuit Judge:

The United States, Reynolds Electrical & Engineering Co., Inc. (Reeco), and Cashman Equipment Co. (Cashman), brought this action against the Nevada Tax Commission for declaratory and monetary relief. Specifically, plaintiffs sought a judicial declaration that the Nevada Sales and Use Tax Act (Nev. Rev.Stat. §§ 372.105, .110, .185, .190) does not provide for any tax on the particular transactions described in the complaint, a judicial declaration that certain deficiency determinations made by defendant against Reeco and Cash-man are illegal, and a refund of amounts paid…