TAXATION WITH REPRESENTATION OF WASH. v. REGAN

No. 79-1464.

676 F.2d 715 (1982)

TAXATION WITH REPRESENTATION OF WASHINGTON, Appellant, v. Donald T. REGAN, Secretary of the Treasury, et al.

United States Court of Appeals, District of Columbia Circuit.

Decided March 26, 1982.


Attorney(s) appearing for the Case

John Cary Sims with whom Alan B. Morrison and Thomas F. Field, Washington, D. C., were on the brief for appellant.

Frank P. Cihlar, Atty., Dept. of Justice with whom John F. Murray, Acting Asst. Atty. Gen., Charles F. C. Ruff, U. S. Atty. at the time the briefs were filed, Michael L. Paup and Richard Farber, Attys., Dept. of Justice, Washington, D. C., were on the brief for appellees. Ernest J. Brown, Leonard J. Henzke, Jr. and Philip I. Brennan, Attys., Dept. of Justice, Washington, D. C., also entered appearances for appellees.

Before ROBINSON, Chief Judge, and WRIGHT, TAMM, MacKINNON, ROBB, WILKEY, WALD, MIKVA, EDWARDS, and GINSBURG, Circuit Judges.


Argued En Banc October 14, 1981.

MIKVA, Circuit Judge:

Taxation with Representation of Washington (Taxation) challenges the lobbying restrictions on certain nonprofit organizations required by Section 501(c)(3) of the Internal Revenue Code, 26 U.S.C. § 501(c)(3), as a violation of its First Amendment and equal protection rights. The whole of Taxation's argument well exceeds the sum of its parts. Taxation's case...

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