United States v. State Of Washington

654 F.2d 570 29 Cont.Cas.Fed. (CCH) 81,852 UNITED STATES of America, Plaintiff-Appellee, v. STATE OF WASHINGTON; Department of Revenue of the State of Washington; and Charles W. Hodde, Director of Revenue, and his successors in office, Defendants-Appellants. No. 78-1424. United States Court of Appeals, Ninth Circuit. Argued and Submitted May 7, 1980. Decided Aug. 24, 1981. 1 Leland T. Johnson, Washington, D. C., for defendants-appellants; Slade Gorton, Atty. Gen. and Richard H. Holmquist, Senior Asst. Atty. Gen., Olympia, Wash., on brief. 2 John J. McCarthy, Jr., Tax Div., U. S. Dept. of Justice, Washington, D. C., for plaintiff-appellee; Carr Ferguson, Asst. Atty. Gen., Tax Division, U. S. Dept. of Justice, Washington, D. C., on brief. 3 On Appeal from the United States District Court for the Western District of Washington. 4 Before ANDERSON and SKOPIL, Circuit Judges, and BYRNE, * District Judge. WM. MATTHEW BYRNE, Jr., District Judge: 5 This appeal is from an order of the district court, which declared unconstitutional three 1975 sales and use tax statutes of the State of Washington (the "State") insofar as those statutes imposed such taxes on prime contractors for construction…