STATE OF MONTANA, ETC. v. UNITED STATES

No. 72-2038.

489 F.2d 522 (1973)

The STATE OF MONTANA, acting By and Through the BOARD OF ADMINISTRATION OF the PUBLIC EMPLOYEES' RETIREMENT SYSTEM OF the STATE OF MONTANA, Plaintiff-Appellant, v. UNITED STATES of America, and Caspar W. Weinberger, as Secretary of Health, Education and Welfare of the United States of America, Defendants-Appellees.

United States Court of Appeals, Ninth Circuit.

December 27, 1973.


Attorney(s) appearing for the Case

Michael J. Hughes, Sp. Asst. Atty. Gen., Robert L. Woodahl, Atty. Gen., State of Montana, Helena, Mont., for plaintiff-appellant.

Otis L. Packwood, U. S. Atty., Butte, Mont., Kenneth A. Rutherford, U. S. Dept. of Justice, Morton Hollander, Chief App. Section, Robert M. Feinson, Civ. Div., U. S. Dept. of Justice, Washington, D. C., for defendants-appellees.

Before ALDRICH, ELY and WALLACE, Circuit Judges.


ALDRICH, Senior Circuit Judge:

This is a test suit for recovery of a tax paid by the State of Montana, assessed upon it by the Secretary of HEW as an employer contribution due, assertedly, on account of fees collected and lawfully retained by a Mr. Howard, a justice of the peace for performing marriage ceremonies. The district court decided in favor of the Secretary, and the State appeals.

Montana justices of the peace perform various duties for which statutory...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases