
    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.
    May 19, 1983.
    Leland T. Johnson, Washington, D.C., for defendants-appellants; Slade Gorton, Atty. Gen. and Richard H. Holmquist, Sr. Asst. Atty. Gen., Olympia, Wash., on brief.
    John J. McCarthy, Jr., Tax Div., U.S. Dept, of Justice, Washington, D.C., for plaintiff-appellee; M. Carr Ferguson, Asst. Atty. Gen., Tax Division, U.S. Dept, of Justice, Washington, D.C., on brief.
    Before ANDERSON and SKOPIL, Circuit Judges, and BYRNE, District Judge.
    
      
       The Honorable Wm. Matthew Byrne, Jr., United States District Judge for the Central District of California, sitting by designation.
    
   ORDER

The United States Supreme Court has reversed our decision (654 F.2d 570) in this case. State of Washington, et al. v. United States, - U.S. -, 103 S.Ct. 1344, 75 L.Ed.2d 264 (1983).

We remand to the district court for further proceedings in conformity with the Opinion of the United States Supreme Court.  