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U.S. v. STATE OF DEL.

Civ. A. 88-440-CMW.

755 F.Supp. 119 (1991)

UNITED STATES of America, Plaintiff, v. STATE OF DELAWARE, Robert W. Chastant, Director, Division of Revenue, Defendant.

United States District Court, D. Delaware.

January 16, 1991.

Attorney(s) appearing for the Case

William C. Carpenter, Jr., U.S. Atty., and Kent A. Jordan, Asst. U.S. Atty., Wilmington, Del., and Donald J. Gavin, Sp. Litigation Counsel, U.S. Dept. of Justice, Washington, D.C., for plaintiff.

Jos. Patrick Hurley, Deputy Atty. Gen., State of Del., Wilmington, Del., for defendant.

OPINION

CALEB M. WRIGHT, Senior District Judge.

Plaintiff United States of America, brought this action on August 4, 1988. The complaint challenges the constitutionality of the State of Delaware's assertion of the Delaware Public Utility Tax, imposed by 30 Del.C. § 5502(b), on purchases of electricity by the Dover Air Force Base from Delmarva Power and Light Company (DP & L).1 This challenge is based on the United...

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