NATIONAL ASS'N OF MANUFACTURERS v. BLUMENTHAL

Civ. A. No. 78-874.

466 F.Supp. 905 (1979)

NATIONAL ASSOCIATION OF MANUFACTURERS, Plaintiff, v. W. Michael BLUMENTHAL et al., Defendants.

United States District Court, District of Columbia.

March 7, 1979.


Attorney(s) appearing for the Case

Richard D. Godown, Paul R. Huard, Washington, D. C., for plaintiff.

John M. Cunningham, Tax Div., Dept. of Justice, Washington, D. C., for defendants.


OPINION

JOHN LEWIS SMITH, Jr., District Judge.

Plaintiff, a trade association exempt from taxation under 26 U.S.C. § 501(c)(6), seeks declaratory and injunctive relief from the enforcement of Internal Revenue Service Code § 162(e)(2)(B) and Revenue Rulings 78-111 through 114. These provisions permit the Internal Revenue Service to assess and collect from plaintiff's members, as well as all other taxpayers, portions of membership fees and amounts...

Let's get started

Leagle.com

Welcome to the leading source of independent legal reporting
Sign on now to see your case.
Or view more than 10 million decisions and orders.

  • Updated daily.
  • Uncompromising quality.
  • Complete, Accurate, Current.

Listed below are the cases that are cited in this Featured Case. Click the citation to see the full text of the cited case. Citations are also linked in the body of the Featured Case.

Cited Cases

  • No Cases Found

Listed below are those cases in which this Featured Case is cited. Click on the case name to see the full text of the citing case.

Citing Cases