opinion: DIAMOND NATIONAL CORP. et al. v. STATE BOARD OF EQUALIZATION
  No. 75-1038.
  Decided April 19, 1976
  Per Curiam.
  The judgment is reversed. We are not bound by the California court’s contrary conclusion and hold that the incidence of the state and local sales taxes falls upon the national bank as purchaser and not upon the vendors. The national bank is therefore exempt from the taxes under former 12 U. S. C. § 548 (1964 ed.), which was in effect at the time here pertinent. First Agricultural Nat. Bank v. Tax Comm’n, 392 U. S. 339, 346-348 (1968).
  Reversed.
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