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WYOMING COMMUNITY DEVELOPMENT AUTHORITY v. BAKER

No. 85-1875.

801 F.2d 364 (1986)

WYOMING COMMUNITY DEVELOPMENT AUTHORITY, Plaintiff/Appellant, v. James A. BAKER, III, Secretary of the Treasury, Samuel R. Pierce, Jr., Secretary of Housing and Urban Development, Philip Abrams, Assistant Secretary of Housing and Urban Development, and Maurice L. Barksdale, Assistant Secretary of Housing and Urban Development, Defendants/Appellees.

United States Court of Appeals, Tenth Circuit.

September 10, 1986.

Attorney(s) appearing for the Case

Alvin Wiederspahn, Cheyenne, Wyo., for plaintiff/appellant.

Nancy G. Morgan (Glenn L. Archer, Jr., Asst. Atty. Gen., and Michael L. Paup with her, on the brief), Tax Div., Dept. of Justice, Washington, D.C., for defendants/appellees.

Before BARRETT, McWILLIAMS and SEYMOUR, Circuit Judges.

BARRETT, Circuit Judge.

Wyoming Community Development Authority (Authority)1 appeals from the dismissal by the district court of its suit for judicial review of final agency action. The district court found that it lacked subject matter jurisdiction.

This case arose under the Mortgage Subsidy Bond Tax Act of 1980 (Act), pertinent regulations, and various revenue procedures. The Act contains...

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