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

No. 90-5131.

920 F.2d 370 (1990)

BOARD OF EDUCATION OF MUHLENBERG COUNTY, KENTUCKY, et al., Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided December 3, 1990.


Attorney(s) appearing for the Case

Jeremiah A. Collins (argued), John Rothchild, Bredhoff & Kaiser, Washington, D.C., James C. Hickey, B. Carlton Neat, III, MacKenzie & Peden, Louisville, Ky., John J. Slattery, Jr., Kentucky Educ. Ass'n, Frankfort, Ky., for plaintiffs-appellants.

Joseph M. Whittle, U.S. Atty., Suzanne M. Warner, Richard A. Dennis, Asst. U.S. Attys., Office of the U.S. Atty., Louisville, Ky., Stuart D. Gibson, U.S. Dept. of Justice, Tax Div., Gary R. Allen, Acting Chief, David English Carmack, Laura Marie Conley O'Hanlon, Bruce R. Ellisen (argued), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, D.C., for U.S.

Before: MERRITT, Chief Judge; JONES and WELLFORD, Circuit Judge.


MERRITT, Chief Judge.

This is an appeal from a summary judgment for the United States in an action by a school system and its teachers to recover Medicare taxes alleged to have been improperly collected by the IRS. The case is one of first impression and requires a construction of the 1986 Act extending Social Security and Medicare to state and local government employees. The plaintiffs, the Board of Education of Muhlenberg County and 108 of its teachers,

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