FULANI v. BRADY

No. 90-5063.

935 F.2d 1324 (1991)

Lenora B. FULANI, Dr., et al., Appellants, v. Nicholas F. BRADY, Secretary of the Treasury, Fred T. Goldberg, Commissioner of Internal Revenue and Commission on Presidential Debates.

United States Court of Appeals, District of Columbia Circuit.

Decided June 14, 1991.


Attorney(s) appearing for the Case

Arthur R. Block, New York City, for appellants.

Teresa E. McLaughlin, Atty. Dept. of Justice, with whom Shirley D. Peterson, Asst. Atty. Gen., Gary R. Allen and Robert S. Pomerance, Attys., Dept. of Justice, and Jay B. Stephens, U.S. Atty., were on the brief, Washington, D.C., for federal appellees Nicholas F. Brady, Secretary of Treasury, and Fred T. Goldberg, C.I.R.

Lee Levine, with whom Harold E. Masback, III, and Lewis K. Loss were on the brief, Washington, D.C., for appellee Com'n on Presidential Debates.

Before MIKVA, Chief Judge, SENTELLE and HENDERSON, Circuit Judges.


Opinion for the Court filed by Circuit Judge SENTELLE.

Dissenting Opinion filed by Chief Judge MIKVA.

SENTELLE, Circuit Judge:

Appellant Lenora Fulani brought this action against the Internal Revenue Service ("IRS") challenging the tax-exempt status of the Commission for Presidential Debates ("CPD"), the sponsor of the 1988 presidential debates. Fulani alleges that the CPD did not meet the qualifications for tax-exempt status under Internal Revenue...

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