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UNITED STATES v. STATE OF COLO.

Civ. A. No. 76 M 1189.

460 F.Supp. 1184 (1978)

UNITED STATES of America, Plaintiff, v. STATE OF COLORADO, Jefferson County, Colorado, Board of County Commissioners of Jefferson County, Colorado, and David R. Braden, County Assessor, Jefferson County, Colorado, Defendants.

United States District Court, D. Colorado.

November 28, 1978.

Attorney(s) appearing for the Case

Jerre W. Dixon, Asst. U. S. Atty., Denver, Colo., John F. McNett, Asst. Chief Counsel, U. S. Energy Research and Development Administration, Albuquerque, N. M., John J. McCarthy, Chief, Civil Trial Section, Central Region Tax Div., Dept. of Justice, Washington, D. C., for plaintiff.

J. D. MacFarlane, Atty. Gen. of Colo., and David E. Engdahl, Sp. Asst. Atty. Gen., Denver, Colo., for defendant State of Colorado.

Patrick R. Mahan, County Atty., Jefferson County, and Gail E. Shields, Asst. County Atty., Golden, Colo., for defendants other than State of Colorado.

MEMORANDUM OPINION AND ORDER

MATSCH, District Judge.

This is an action brought by the United States under 28 U.S.C. § 2201 to obtain a declaratory judgment that taxes assessed and levied under the authority of a Colorado Statute upon real and personal property located at a facility known as the Rocky Flats Plant in Jefferson County, Colorado, infringe upon the immunity of the United States from state and local taxation in violation of the Constitution...

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