District Court, E.D. Tennessee November 21, 1978, CIV-1-78-194 (Independent Baptist Church of Red Bank v. Tennessee)

FRANK W. WILSON, District Judge.

MEMORANDUM

This is an action for declaratory and injunctive relief regarding the plaintiffs’ obligation to pay an unemployment compensation tax under the Federal Unemployment Tax Act, 26 U.S.C. § 3309(b)(1)(A) and the Tennessee Employment Security Law, Tenn.Code Ann. § 50-1301, et seq. Jurisdiction is invoked pursuant to 28 U.S.C. §§ 1331,1343, 1346, and 2201.