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BOARD OF EDUC. OF MUHLENBERG COUNTY v. U.S.

Civ. A. No. C-87-0174-0(CS).

724 F.Supp. 472 (1989)

BOARD OF EDUCATION OF MUHLENBERG COUNTY, et al., Plaintiffs, v. UNITED STATES, Defendant.

United States District Court, W.D. Kentucky, at Owensboro.

October 31, 1989.

Attorney(s) appearing for the Case

B. Carlton Neat III of Ewen, MacKenzie & Peden, Louisville, Ky., and John J. Slattery, Jr. of Kentucky Educational Ass'n, Frankfurt, Ky., for plaintiffs.

Joe Whittle and Suzanne Warner, for U.S. Atty., W.D.Ky.

Stewart D. Gibson, for Tax Div. of U.S. Dept. of Justice.

MEMORANDUM

BOYCE F. MARTIN, Jr., Circuit Judge, Sitting by Designation.

The sole issue to be decided in this case is whether local boards of education in the state of Kentucky are "agencies or instrumentalities" of the State of Kentucky within the meaning of 26 U.S.C. Section 3121(u)(2)(D)(i). As I read Kentucky law, local boards of education are not "agencies or instrumentalities" of the State of Kentucky for the purpose of 26 U.S.C. Section 3121(u)(2)...

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