Legal Opinion
State of Michigan and Michigan Education Trust v. United States
Court of Appeals for the Sixth Circuit
Decided February 2, 1995No. 92-2295PublishedCited by 24 opinions
1Opinion of the CourtNelson, J., joined by Hood, D.J.,
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 payménts of college tuition, invest the money, and ultimately make disbursements under a program that lets its beneficiaries attend any of the state’s public colleges or universities without further tuition cost.
The district court held the education trust liable for federal income taxes.…
2Cases cited16 opinions
- Will v. Michigan Department of State PoliceSupreme Court of the United States · 1989
- Brown v. Board of EducationSupreme Court of the United States · 1954
- Atascadero State Hospital v. ScanlonSupreme Court of the United States · 1985
- Garcia v. San Antonio Metropolitan Transit AuthoritySupreme Court of the United States · 1985
- Gregory v. AshcroftSupreme Court of the United States · 1991
11 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- College Savings Bank, in No. 97-5055, United States of America, Intervenor-Plaintiff in D.C. v. Florida Prepaid Postsecondary Education Expense Board. College Savings Bank, United States of America, Intervenor-Plaintiff in D.C. v. Florida Prepaid Postsecondary Education Expense Board, United States of America, in No. 97-5086Court of Appeals for the Second Circuit · 1997
- College Savings Bank v. Florida Prepaid Postsecondary Education Expense BoardDistrict Court, D. New Jersey · 1996
- Tri-State Coach Lines, Inc. v. Metropolitan Pier & Exposition AuthorityAppellate Court of Illinois · 2000
- In Re BarnesUnited States Bankruptcy Court, E.D. Michigan · 2001
- Guardian Industries Corp. v. CommissionerUnited States Tax Court · 2014
19 more not listed; retrieve them via the Exa API.