Legal Opinion
United States v. County of Humboldt
Court of Appeals for the Ninth Circuit
Decided September 24, 1980No. Nos. 78-2330, 78-2681PublishedCited by 29 opinions
1Opinion of the Court
EUGENE A. WRIGHT, Circuit Judge:
The United States brought these actions to enjoin the collection of state possessory interest taxes from military personnel residing in government-owned housing. In each case the district court granted the government’s motion for summary judgment, declaring the taxes invalid and enjoining their collection. We have consolidated the cases and affirm.
FACTS
The government supplies rent-free housing to military personnel on-base at Beale Air Force Base in Yuba County, and five miles off-base near Centerville Beach Naval Facility in Humboldt County. Each county…
2Cases cited14 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- Frontiero v. RichardsonSupreme Court of the United States · 1973
- United States v. County of FresnoSupreme Court of the United States · 1977
- De Luz Homes, Inc. v. County of San DiegoCalifornia Supreme Court · 1955
- Thos. P. Gonzalez Corporation v. Consejo Nacional De Produccion De Costa Rica, and Sergio Quiros MarotoCourt of Appeals for the Ninth Circuit · 1980
9 more not listed; retrieve them via the Exa API.
3Cited by29 opinions
- Ybarra v. Reno Thunderbird Mobile Home VillageCourt of Appeals for the Ninth Circuit · 1984
- Doris Russell v. Massachusetts Mutual Life Insurance Company, Celia StevensonCourt of Appeals for the Ninth Circuit · 1983
- In Re Computer Communications, Inc., Debtor. Computer Communications, Inc. v. Codex CorporationCourt of Appeals for the Ninth Circuit · 1987
- R.F. Vernon v. Margaret Heckler, Secretary of Health and Human ServicesCourt of Appeals for the Ninth Circuit · 1987
- Turf Paradise, Inc., an Arizona Corporation v. Arizona Downs, an Arizona CorporationCourt of Appeals for the Ninth Circuit · 1982
24 more not listed; retrieve them via the Exa API.