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STATE BAR OF TEXAS v. UNITED STATES

Civ. A. No. CA 3-81-0536-C.

560 F.Supp. 21 (1983)

STATE BAR OF TEXAS v. UNITED STATES of America.

United States District Court, N.D. Texas, Dallas Division.

March 23, 1983.

Attorney(s) appearing for the Case

Ronald M. Mankoff; H. Campbell Zachry, Durant, Mankoff, Davis, Wolens & Francis, Dallas, Tex., Jim Mattox, Atty. Gen. of Texas, Jerry L. Zunker, Gen. Counsel, State Bar of Texas, Austin, Tex., Thomas J. Brorby, Houston, Tex., for plaintiff.

William W. Guild, Atty.-in-Charge, Louise P. Hytken, Tax Div., Dept. of Justice, James A. Rolfe, U.S. Atty., Martha Joe Stroud, Asst. U.S. Atty., Dallas, Tex., for defendant.

OPINION

WILLIAM M. TAYLOR, Jr., District Judge.

Section 3301 of the Internal Revenue Code of 1954, 26 U.S.C. § 3301 imposes an excise tax on employers based on the wages paid to the individuals in service of the employer.

26 U.S.C. § 3306(c) defines employment for the purposes of § 3301 and makes numerous exceptions to taxability including paragraph (7) which reads:

(7) service performed in the employ of a State, or any political...

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