Legal Opinion
Employment Development Department v. United States Postal Service, Franchise Tax Board v. United States Postal Service
Court of Appeals for the Ninth Circuit
Decided February 10, 1983No. 80-5694, 80-5700PublishedCited by 5 opinions
1Per curiam
At issue is whether California state agencies may use California summary tax collection procedures to reach funds in the hands of the United States Postal Service. The district court consolidated these two cases involving similar facts and legal questions but different statutes, and granted summary judgment for the Postal Service. In both cases, California state taxing authorities sought to utilize administrative collection procedures resembling garnishment in order to collect sums owed by the Postal Service to delinquent taxpayers.
Plaintiff in the first case is the Employment Development…
2Cases cited23 opinions
- Edelman v. JordanSupreme Court of the United States · 1974
- United States v. TestanSupreme Court of the United States · 1976
- United States v. United Mine Workers of AmericaSupreme Court of the United States · 1947
- Morton v. MancariSupreme Court of the United States · 1974
- United States v. KingSupreme Court of the United States · 1969
18 more not listed; retrieve them via the Exa API.
3Cited by5 opinions
- Franchise Tax Board v. United States Postal ServiceSupreme Court of the United States · 1984
- Gangaram N. Patel and Jasuben G. Patel v. Immigration and Naturalization ServiceCourt of Appeals for the Ninth Circuit · 1984
- Fed. Sec. L. Rep. P 72,223, 98 Cal. Daily Op. Serv. 5640, 98 Daily Journal D.A.R. 7853 Federal Trade Commission v. Mtk Marketing, Inc., D/B/A District Supply Center and Central Supply Center Nationwide Transport, Inc., D/B/A District Supply Center, Copy Resource Center, Inc., D/B/A District Supply Center and Central Supply Center Intel Marketing of California, Inc., D/B/A District Supply Center Telco Marketing, Inc., D/B/A Central Supply Center Paragon Shipping, Inc., D/B/A National Supply Center Acacia Properties, Inc., D/B/A National Supply Center Sam June Erick Graziano, A/K/A Eric Knight Donald N. Ryan Donna Green Colleen McCullough Jeanine Dora James Rem, D/B/A Central Supply Center and Jr AssociatesCourt of Appeals for the Ninth Circuit · 1998
- Federal Trade Commission v. MTK Marketing, Inc.Court of Appeals for the Ninth Circuit · 1998
- Employment Development Department v. United States Postal Service, Franchise Tax Board v. United States Postal ServiceCourt of Appeals for the Ninth Circuit · 1983