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INVESTMENT ANNUITY, INC. v. BLUMENTHAL

No. 78-1106.

609 F.2d 1 (1979)

INVESTMENT ANNUITY, INC., et al. v. W. Michael BLUMENTHAL as Secretary of the Treasury of the United States et al., Appellants.

United States Court of Appeals, District of Columbia Circuit.

Decided October 5, 1979.

Attorney(s) appearing for the Case

Richard Farber, Atty., Dept. of Justice, Washington, D. C., with whom M. Carr Ferguson, Asst. Atty. Gen., Gilbert E. Andrews and Leonard J. Henzke, Jr., Attys., Dept. of Justice, Washington, D. C., were on brief, for appellants; Earl J. Silbert, U. S. Atty., Washington, D. C., of counsel.

William L. Goldman, Washington, D. C., with whom Herbert L. Awe, Washington, D. C., on brief, for appellee First Inv. Annuity Co. of America.

Arthur P. Hartel, Jr., was on brief, for appellee Inv. Annuity, Inc.

Before WRIGHT, Chief Judge, and McGOWAN and LEVENTHAL, Circuit Judges.

Opinion for the Court filed by Circuit Judge LEVENTHAL.

LEVENTHAL, Circuit Judge:

The Internal Revenue Service (IRS) appeals orders of the district court that granted to marketers of investment annuities a judgment declaring erroneous the statutory interpretation contained in Revenue Ruling 77-851 and enjoining IRS from applying it to purchasers of investment annuities. Because we find that the Anti-Injunction Act

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