Orange County Sanitation, Plaintiff/appellant/cross-Appellee v. Cooper Industries, Inc., Dba C-B Reciprocating, Energy Services Group, Defendant/appellee/cross-Appellant

36 F.3d 1103 NOTICE: Ninth Circuit Rule 36-3 provides that dispositions other than opinions or orders designated for publication are not precedential and should not be cited except when relevant under the doctrines of law of the case, res judicata, or collateral estoppel. ORANGE COUNTY SANITATION, Plaintiff/Appellant/Cross-Appellee, v. COOPER INDUSTRIES, INC., dba C-B Reciprocating, Energy Services Group, Defendant/Appellee/Cross-Appellant. Nos. 93-55010, 93-55166. United States Court of Appeals, Ninth Circuit. Argued and Submitted June 9, 1994. Decided Sept. 2, 1994. Before: FARRIS, O'SCANNLAIN, and TROTT, Circuit Judges. 1 MEMORANDUM * 2 County Sanitation Districts of Orange County, California (the "County") purchased eight internal combustion engines from Cooper Industries ("Cooper") pursuant to a written contract (the "Contract"). The County initially paid Cooper the sales tax arising from this purchase (the "Sales Tax") but later sought a refund because it believed that the Contract did not obligate it to pay the Sales Tax. 3 When Cooper refused to return the money, the County brought the instant diversity action, which is governed by California law. The parties filed cross…