Employment Development Department v. United States Postal Service, Franchise Tax Board v. United States Postal Service

698 F.2d 1029

EMPLOYMENT DEVELOPMENT DEPARTMENT, Plaintiff-Appellant,

v.

UNITED STATES POSTAL SERVICE, Defendant-Appellee.

FRANCHISE TAX BOARD, Plaintiff-Appellant,

v.

UNITED STATES POSTAL SERVICE, Defendant-Appellee.

Nos. 80-5694, 80-5700.

United States Court of Appeals,

Ninth Circuit.

Argued and Submitted Dec. 8, 1981.

Decided Feb. 10, 1983.

Jeffrey M. Vesely, Los Angeles, Cal., for Employment Development Dept. and Franchise Tax Bd.

David Epstein, Dept. of Justice, Washington, D.C., for U.S. Postal Service.

Appeal from the United States District Court for the Central District of California.

Before…