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STATE OF MICH. v. U.S.

No. 92-2295.

40 F.3d 817 (1994)

STATE OF MICHIGAN and Michigan Education Trust, Plaintiffs-Appellants, v. UNITED STATES of America, Defendant-Appellee.

United States Court of Appeals, Sixth Circuit.

Decided November 8, 1994.

Attorney(s) appearing for the Case

Michael R. Atkins, Lawrence D. Owen (briefed), William J. Danhof, Miller, Canfield, Paddock & Stone, Lansing, MI, John J. Collins, Jr. (argued), Stevan Uzelac, Miller, Canfield, Paddock & Stone, Detroit, MI, Frank J. Kelley, Office of Attorney General, Appellate Div., Lansing, MI, Terrence P. Grady, Asst. Atty. Gen. (briefed), Finance & Development, Lansing, MI, for plaintiffs-appellants.

Gary R. Allen, Acting Chief (briefed), Richard Farber, Francis M. Allegra (argued), U.S. Dept. of Justice, Appellate Section, Tax Div., Washington, DC, Daniel M. LaVille, Office of the U.S. Attorney, Grand Rapids, MI, Donald J. Gavin, U.S. Dept. of Justice, Tax Div., Washington, DC, for defendant-appellee.

Before: GUY and NELSON, Circuit Judges; and HOOD, District Judge.

NELSON, J., delivered the opinion of the court, in which HOOD, D.J., joined. GUY, J. (pp. 830-37), delivered a separate dissenting opinion.

DAVID A. NELSON, Circuit Judge.

The question presented here is whether the United States Internal Revenue Code imposes a tax on investment income realized by the Michigan Education Trust. The trust is a state agency established to receive advance payments of college tuition, invest the money, and ultimately make disbursements...

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