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UNIVERSITY OF NORTH DAKOTA v. UNITED STATES

No. 78-1852.

603 F.2d 702 (1979)

UNIVERSITY OF NORTH DAKOTA, Appellee, v. UNITED STATES of America, Appellant.

United States Court of Appeals, Eighth Circuit.

Decided July 25, 1979.

Attorney(s) appearing for the Case

Murray S. Horwitz, Atty., Tax Division, Dept. of Justice, Washington, D.C., argued, for appellant; M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews, Crombie J. D. Garrett and Mr. Horwitz, Washington, D.C., and James R. Britton, U.S. Atty., Fargo, N.D., on brief.

Garry A. Pearson of Pearson & Christensen, Grand Forks, N.D., argued and filed brief, for appellee.

Before LAY, HEANEY and McMILLIAN, Circuit Judges.

LAY, Circuit Judge.

This is an appeal by the United States from a judgment of the district court, the Honorable Paul Benson presiding, awarding the University of North Dakota a refund of withholding taxes paid for the years 1970 and 1971. The issue is whether contributions made by the University to the North Dakota State Employees Retirement Program pursuant to salary reduction agreements constituted wages subject to withholding under I.R.C. § 3401(a)(12)(A)...

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