United States v. State of Ohio

PECK, Senior Circuit Judge.

This is an appeal from an order of the district court staying proceedings of the Ohio Board of Tax Appeals.

The district court’s order was in aid of its jurisdiction of an action brought by the United States, seeking a declaratory judgment of the illegality of a tax assessed by the Ohio Tax Commissioner.

The government’s action had been filed at the request of the Departments of the Army, Navy, and Air Force; the Civil Defense Preparedness Agency; the National Aeronautics and Space Administration; and the Federal Highway Administration. These governmental agencies had…