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"AMERICANS UNITED" INC. v. WALTERS

No. 71-1299.

477 F.2d 1169 (1973)

"AMERICANS UNITED" INC., et al., Appellants, v. Johnnie M. WALTERS, Commissioner of Internal Revenue.

United States Court of Appeals, District of Columbia Circuit.

Decided January 11, 1973.

Certiorari Granted June 4, 1973.

Attorney(s) appearing for the Case

Mr. Alan Morrison, with whom Mr. Franklin C. Salisbury, Washington, D. C., was on the brief, for appellants.

Mr. Leonard J. Henzke, Jr., Atty., Tax Div., Dept. of Justice, with whom Messrs. Thomas A. Flannery, U. S. Atty. at the time the brief was filed, and Grant W. Wiprud, Atty., Tax Div., Dept. of Justice, were on the brief, for appellee.

Before FAHY, Senior Circuit Judge, and TAMM and WILKEY, Circuit Judges.

Certiorari Granted June 4, 1973. See 93 S.Ct. 2752.

TAMM, Circuit Judge:

This case comes to us on appeal from an order in the district court denying appellants' (plaintiffs below) petition to convene a three-judge district court pursuant to the provisions of 28 U.S.C. § 2282 (1970), and granting appellee's motion to dismiss. For the reasons stated at length below we affirm the action of the district court as...

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