State of California v. Regan

641 F.2d 721 81-1 USTC P 9335 , 2 Employee Benefits Ca 1295 The STATE OF CALIFORNIA By and Through George DEUKMEJIAN, Attorney General on behalf of the People of the State of California, Plaintiff-Appellant and Cross-Appellee, v. The Honorable Donald T. REGAN, * Secretary of the Treasury of the United States, Defendant-Appellee and Cross-Appellant. Nos. 78-3577/78-3738. United States Court of Appeals, Ninth Circuit. Argued and Submitted Oct. 14, 1980. Decided April 6, 1981. William J. Power, Deputy Atty. Gen., Sacramento, Cal., for State of cal. Michael J. Roach, Washington, D.C., argued, for defendant-appellee and cross-appellant; M. Carr Ferguson, Asst. Atty. Gen., Washington, D.C., on brief. Appeal from the United States District Court for the Eastern District of California. Before SKOPIL and POOLE, Circuit Judges and TAKASUGI, ** District judge. SKOPIL, Circuit Judge: INTRODUCTION 1 California sought declaratory and injunctive relief from the requirement that it file an annual information return with the Internal Revenue Service ("IRS") pursuant to the Employee Retirement Income Security Act ("ERISA") provision governing employee pension benefit plans. 26 U.S.C. § 6058…