United States v. State Board Of Equalization

639 F.2d 458 UNITED STATES of America; and Crocker National Bank, a National Banking Association, Plaintiffs-Appellants, v. STATE BOARD OF EQUALIZATION, an agency of the State of California, an agent of the Cities, Cities and Counties, and Counties of California, an agent of the San Francisco Bay Area Rapid Transit District, and an agent of the Southern California Rapid Transit District, Defendant-Appellee. No. 78-2899. United States Court of Appeals, Ninth Circuit. Argued July 11, 1980. Submitted Aug. 4, 1980. Decided Oct. 23, 1980. Franklin C. Latcham, Morrison & Foerster, San Francisco, Cal., for plaintiffs-appellants. Timothy G. Laddish, San Francisco, Cal., for defendant-appellee. Appeal from the United States District Court for the Northern District of California. Before TRASK and CHOY, Circuit Judges, and SMITH, * District Judge. CHOY, Circuit Judge: 1 The United States and Crocker National Bank (Crocker) appeal from the district court's order granting summary judgment in favor of the State Board of Equalization (Board). The district court ruled that the 1969 temporary amendment to § 5219 of the Revised Statutes of the United States permitted the Board to impose…