STATE OF MINNESOTA, BY SPANNAUS v. UNITED STATES

No. 74-1973.

525 F.2d 231 (1975)

STATE OF MINNESOTA, By Warren SPANNAUS, Its Attorney General, Appellant, v. UNITED STATES of America et al., Appellees.

United States Court of Appeals, Eighth Circuit.

Decided November 4, 1975.


Attorney(s) appearing for the Case

James Gerlach, Sp. Asst. Atty. Gen., St. Paul, Minn., for appellant.

Ann Belanger Durney, Atty., Dept. of Justice, Tax Div., Washington, D. C., for appellees.

Albert R. Hausauer, Robert W. Wirtz, Kenneth M. Jakes, Sp. Asst. Attys. Gen. for the State of North Dakota, Bismarck, N. D., filed typewritten brief for amicus curiae, Tax Commissioner of the State of North Dakota.

Before VAN OOSTERHOUT, Senior Circuit Judge, and LAY and HEANEY, Circuit Judges.


LAY, Circuit Judge.

The State of Minnesota appeals from the denial of an injunction restraining the United States and certain of its officials from imposing the Federal Communications Tax, 26 U.S.C. § 4251 et seq., on the Minnesota sales tax portion of telephone service charges made by the Northwestern Bell Telephone Company and Continental Telephone Company. The district court, The Honorable Edward Devitt presiding, held that the Federal Anti-Injunction...

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