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MICHIGAN STATE EMPLOYEES ASS'N v. MARLAN

No. G83-1507 CA5.

608 F.Supp. 85 (1984)

MICHIGAN STATE EMPLOYEES ASSOCIATION, a non-profit Michigan corporation; and Sheila Strunk and Shirley Kindt, on behalf of themselves and all other Michigan State Employees Association Members similarly situated, Plaintiffs, v. Duane MARLAN, Michigan Civil Service Employee Benefits Director, the Michigan Department of Civil Service, and the Michigan Civil Service Commission, Defendants.

United States District Court, W.D. Michigan, S.D.

November 28, 1984.

Attorney(s) appearing for the Case

Fraser, Trebilcock, Davis & Foster by Michael E. Cavanaugh, Lansing, Mich., for plaintiffs.

Frank J. Kelley, Atty. Gen. by Robert S. Welliver, Lansing, Mich., for defendants.

OPINION RE MOTION TO DISMISS

HILLMAN, District Judge.

This is a class action filed on behalf of the Michigan State Employees Association (MSEA) and its members challenging the interpretation of certain Internal Revenue Code (IRC) provisions and Treasury regulations by defendants, Michigan Department of Civil Service (MDCS), Michigan Civil Service Commission (MCSC), and Duane Marlan, Michigan Civil Service Employee Benefits Director. At issue is section 105...

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