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CITY OF TUCSON, ARIZ. v. C.I.R.

No. 82-2187.

820 F.2d 1283 (1987)

CITY OF TUCSON, ARIZONA, Appellant, v. COMMISSIONER OF INTERNAL REVENUE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided June 12, 1987.

As Amended on Denial of Rehearing September 24, 1987.

Attorney(s) appearing for the Case

Charles E. James, Jr., Phoenix, Ariz., for appellant.

Jay Miller, Atty., Dept. of Justice, of the Bar of the Supreme Court of the State of Michigan, pro hac vice, by special leave of Court, with whom Glenn L. Archer, Jr., Asst. Atty. Gen., and Michael L. Paup and Richard Farber, Attys., Dept. of Justice, Washington, D.C., were on brief, for appellee. L. Michael Wachtel, Counsel, Internal Revenue Service, Washington, D.C., also entered an appearance for appellee.

David H. Nelson, was on brief, for City of Phoenix, Arizona, amicus curiae, urging reversal.

Sidney G. Leech and Herman B. Rosenthal, Baltimore, Md., were on brief, for Nat. Ass'n of Bond Lawyers, amicus curiae, urging reversal.

Before ROBINSON, Circuit Judge, and WRIGHT and MacKINNON, Senior Circuit Judges.

Opinion for the Court filed by Circuit Judge ROBINSON.

Dissenting opinion filed by Senior Circuit Judge WRIGHT.

SPOTTSWOOD W. ROBINSON, III, Circuit Judge:

The City of Tucson, Arizona, challenges a regulation of the Department of the Treasury on the ground of incompatibility with the statutory proscription it purports to implement. The regulation1 provides that sinking funds established by state and local governments for...

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