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STATE OF MICH. v. U.S.

No. 5:90-CV-35.

802 F.Supp. 120 (1992)

STATE OF MICHIGAN, and its Michigan Education Trust, Plaintiffs, v. UNITED STATES of America, Defendant.

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

July 28, 1992.

Attorney(s) appearing for the Case

Lawrence D. Owen, William J. Danhof, Miller, Canfield, Paddock & Stone, Terrence P. Grady, Asst. Atty. Gen., Frank J. Kelley, Atty. Gen., Finance & Development Div., Lansing, Mich., for plaintiffs.

Daniel M. LaVille, John A. Smietanka, U.S. Attys., Grand Rapids, Mich., Donald J. Gavin, Litigation Counsel, U.S. Dept. of Justice, Tax Div., Washington, D.C., for defendant.

OPINION DENYING PLAINTIFF'S MOTION FOR SUMMARY JUDGMENT AND GRANTING DEFENDANT'S MOTION FOR SUMMARY JUDGMENT

HILLMAN, Senior District Judge.

I. Introduction.

The State of Michigan and the Michigan Education Trust (the "Trust" or the "MET") have sued the United States for refund of taxes assessed against income earned by the Trust. They seek the refund under several theories: (1) The Internal Revenue Code ("the Code") does not apply to the...

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