Court of Appeals for the Ninth Circuit September 24, 1980, Nos. 78-2330, 78-2681 (United States v. County of Humboldt)

lead-opinion

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.