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STATE OF MINNESOTA v. UNITED STATES

No. 3-74-Civ-50.

384 F.Supp. 57 (1974)

STATE OF MINNESOTA, By Warren SPANNAUS, its Attorney General, Plaintiff, v. UNITED STATES of America et al., Defendants.

United States District Court, D. Minnesota, Third Division.

November 14, 1974.

Attorney(s) appearing for the Case

Warren Spannaus, Atty. Gen. of Minn., Peter W. Sipkins, Sol. Gen., and Richard G. Mark, Asst. Sol. Gen., St. Paul, Minn., for plaintiff.

Robert G. Renner, U. S. Atty., and Francis X. Hermann, Asst. U. S. Atty., Minneapolis, Minn., for defendants U. S., Vinal, Alexander, and Schultz.

James P. Larkin, Larkin, Hoffman, Daly & Lindgren, Minneapolis, Minn., for defendant Northwestern Bell Telephone Co.

James B. Loken, Faegre & Benson, Minneapolis, Minn., for defendant Continental Telephone Co. of Minnesota, Inc.

MEMORANDUM AND ORDER

DEVITT, Chief Judge.

The issue raised by motion of United States to dismiss is whether the Federal Anti-Injunction Act bars maintenance of this action by Minnesota to enjoin imposition of the Federal Telephone Excise Tax on the Minnesota sales tax portion of telephone bills.

The purpose of this suit is to restrain the collection of federal taxes. The Anti-Injunction Act, § 7421(a) of the Internal Revenue Code, 26 U.S.C....

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