Case Name: FRANCHISE TAX BOARD, Plaintiff-Appellant, v. UNITED STATES POSTAL SERVICE, Defendant-Appellee
Court: United States Court of Appeals for the Ninth Circuit
Jurisdiction: United States
Decision Date: 1984-08-09
Citations: 740 F.2d 16
Docket Number: No. 80-5700
Parties: FRANCHISE TAX BOARD, Plaintiff-Appellant, v. UNITED STATES POSTAL SERVICE, Defendant-Appellee.
Judges: Before SCHROEDER and REINHARDT, Circuit Judges, and THOMPSON , Senior District Judge.
Reporter: Federal Reporter 2d Series
Volume: 740
Pages: 16–16

Head Matter:
FRANCHISE TAX BOARD, Plaintiff-Appellant, v. UNITED STATES POSTAL SERVICE, Defendant-Appellee.
No. 80-5700.
United States Court of Appeals, Ninth Circuit.
Aug. 9, 1984.
Jeffrey M. Vesely, Los Angeles, Cal., for Employment Development Dept, and Franchise Tax Bd.
David Epstein, Dept, of Justice, Washington, D.C., for U.S. Postal Service.
Before SCHROEDER and REINHARDT, Circuit Judges, and THOMPSON , Senior District Judge.
Honorable Bruce R. Thompson, Senior United States District Judge for the District of Nevada, sitting by designation.

Opinion:
ORDER
The judgment of the district court is reversed and the matter is remanded for proceedings consistent with the opinion of the United States Supreme Court in Franchise Tax Board of California v. United States Postal Service, — U.S. -, 104 S.Ct. 2549, 81 L.Ed.2d 446 (1984).