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FEDERAL LAND BANK ASS'N, ETC. v. C. I. R.

Nos. 76-2407, 76-2408.

573 F.2d 179 (1978)

FEDERAL LAND BANK ASSOCIATION OF ASHEVILLE, NORTH CAROLINA, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee. MOUNTAIN PRODUCTION CREDIT ASSOCIATION, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, Fourth Circuit.

Decided March 21, 1978.

Attorney(s) appearing for the Case

John S. Nolan, Washington, D. C. (Gary G. Quintiere, Miller & Chevalier, Washington, D. C., on brief), for appellants.

Michael J. Roach, Atty., Tax Div., Dept. of Justice, Washington, D. C. (Myron C. Baum, Acting Asst. Atty. Gen., Gilbert E. Andrews, Grant W. Wiprud and George G. Wolf, Attys. Tax Div., Dept. of Justice, Washington, D. C., on brief), for appellee.

Before WINTER and RUSSELL, Circuit Judges, and FIELD, Senior Circuit Judge.

DONALD RUSSELL, Circuit Judge:

The petitioners appeal from a dismissal on jurisdictional grounds of their declaratory judgment proceedings, filed under the provisions of § 7476, 26 U.S.C., for the purpose of securing a reversal of a determination of disqualification by the respondent-Commissioner under the Internal Revenue Code of their pension plan for the plan year commencing September 1, 1973.

The jurisdictional issue posed by the appeal turns upon...

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