U.S. Court of Appeals for the Sixth Circuit, 1995

State of Michigan and Michigan Education Trust v. United States

U.S. Court of Appeals for the Sixth Circuit · Decided February 2, 1995 · Guy, Nelson, Hood

40 F.3d 817 (Federal Reporter, Third Series)

Counsel

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

Cases that cite this one

22 later published cases cite this decision. The 21 that cite it most often are listed here.

Ohio v. United States (District Court, S.D. Ohio 2016)
State of Ohio v. United States (6th Cir. 2017)
Uniband, Inc. v. Commissioner (United States Tax Court 2013)
College Savings Bank v. Florida Prepaid Postsecondary Education Board (3d Cir. 1997)
Puckett v. Chater (10th Cir. 1996)
Guardian Industries Corp. v. Commissioner (United States Tax Court 2014)
Florida Residential Property & Casualty Joint Underwriting Ass'n v. United States (United States District Court for the Northern District of Florida 2002)
College Savings Bank v. Florida Prepaid Postsecondary Education Expense Board (District Court, D. New Jersey 1996)
Reece v. Doe Mountain Recreation Authority (District Court, E.D. Tennessee 2025)
Yager Family Management, LLC v. Elliott (District Court, D. New Hampshire 2025)
Uniband, Inc. v. Commissioner (United States Tax Court 2013)
Capital Gymnastics Booster Club, Inc. v. Comm'r (United States Tax Court 2013)
Kerr v. Hickenlooper (United States District Court for the District of Colorado 2012)
Appoloni v. United States (District Court, W.D. Michigan 2003)
McNamara v. Ficarra (In re McNamara) (District Court, E.D. Michigan 2002)
In re Barnes (United States Bankruptcy Court, E.D. Michigan 2001)
Tri-State Coach Lines, Inc. v. Metropolitan Pier & Exposition Authority (Ill. App. Ct. 2000)
Tri-State Coach Lines, Inc. v. Metropolitan Pier & Exposition Authority (Ill. App. Ct. 2000)
State of Michigan and Its Michigan Education Trust v. United States (6th Cir. 1998)
State of Mich. v. United States (District Court, W.D. Michigan 1996)
Michigan v. United States (District Court, W.D. Michigan 1996)

This list shows which later cases cite this one. It does not say how they treated it, and no review of that has been done. Not a substitute for Shepard’s or KeyCite — verify before relying.

Opinion of the Court

Dissenting Opinion

Case-law data current through December 31, 2025. Source: CourtListener bulk data.