Texas L glslat~ureintendedto adop, + the oonstrootlouwhioh the federal a6tithorities plaoedupon the oomparableprovisiouin the federaleta- tutes. This oonclusion1s strengthenedby the faot that the tax would still aOorueunder the federal etatuteeven thoughthe state statute exemptedthe employment,lf the federallaw was construednot to ex- empt it, Federaladmlniatrative auth0rltieshave alreadyruled on the questionof unemploymentcompensationouveragefor these employees. While this offioemight disagreewith the federal lnterpretrtion, neverthelessve oondidbrit beyond our authorityto assume the role Of interpreterof this provisionin the Terra UnemploymentC0mpensrtiOn Act when federalauthoritieshave alreadyconstruedthe similarPmVi- alon in the federal law. This opiniongoes no further than to hold that the liquidatorand his employeesare ooveredby the Texas EmplOy- ees RetirementAot. A rsoonaideration of the proprietyof their alsO being coveredby the Social SeourltyAct and the state and federalunem- ploymentocmpensatianlaw61 will have to emanatefmm the appropriate federaltuth0rities. Eon; 0. H. Cavness,page 6 (S-141)
The insuranceliquidatorappointedby the Board of Insurance Commiseionere under Article21.28, Texas IaeuranceCode, anb the employeem workingunder hkn are state employeeswithin the tam of the State l5n- ployeeeRetirementAot (Art. 6228a,v.0.s))an&are eligiblefor mamber- ship in the mployeee RetirementSystem of Texas,
Yours very truly,
JOBN BEN SHEPPERD AttorneyGeneral APPRovm:
JOlw DAVBtQORT Reviewer BY Mary K. Wall W. V. GEPPERT Aseistant Reviewer
ROBERl,S.TRO'LTI First Aeelatant
JOBNBENSKEPF'ERD Attorney General