Rehearing and Rehearing En Banc Denied June 15, 1981.
SKOPIL, Circuit Judge:
INTRODUCTION
California sought declaratory and injunctive relief from the requirement that it file an annual information return with the Internal Revenue Service ("IRS") pursuant to the Employee Retirement Income Security Act ("ERISA") provision governing employee pension benefit plans. 26 U.S.C. § 6058(a). California argued that Congress did not intend for ERISA to...
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