Court of Appeals for the Ninth Circuit August 31, 1983, 83-3611 (Multistate Tax Commission Eugene F. Corrigan v. United States Steel Corporation)

PER CURIAM:

This is an appeal by the Multistate Tax Commission (MTC) from an order of the district court dismissing MTC’s action to enforce its income tax audit of United States Steel Corporation, the court concluding that there was no remaining judicial controversy upon which it might grant further relief. We remand for more specific findings with respect to the substantiality of U.S.