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INTERN. LOTTO FUND v. VIRGINIA STATE LOTTERY

Nos. 93-1324, 93-1325.

20 F.3d 589 (1994)

The INTERNATIONAL LOTTO FUND, Plaintiff-Appellee, v. VIRGINIA STATE LOTTERY DEPARTMENT; Kenneth W. Thorson, Director, Defendants-Appellants, and United States of America, Defendant. The INTERNATIONAL LOTTO FUND, Plaintiff-Appellee, v. UNITED STATES of America, Defendant-Appellant, and Virginia State Lottery Department; Kenneth W. Thorson, Director, Defendants.

United States Court of Appeals, Fourth Circuit.

Decided March 31, 1994.

Attorney(s) appearing for the Case

ARGUED: Edward T. Perelmuter, Tax Div., U.S. Dept. of Justice, Washington, DC, for appellant U.S.; Teresa Creef Manning, Asst. Atty. Gen., Office of the Atty. Gen., Richmond, VA, for appellants Virginia State Lottery and Thorson. John E. Holleran, Hunton & Williams, Richmond, VA, for appellee. ON BRIEF: Michael L. Paup, Acting Asst. Atty. Gen., Gary R. Allen, Bruce R. Ellisen, Kenneth E. Melson, U.S. Atty., Tax Div., U.S. Dept. of Justice, Washington, DC, for appellant U.S.; Stephen D. Rosenthal, Atty. Gen., R. Claire Guthrie, Chief Deputy Atty. Gen., Mary Yancey Spencer, Deputy Atty. Gen., Michael K. Jackson, Senior Asst. Atty. Gen., N. Pendleton Rogers, Senior Asst. Atty. Gen., Office of the Atty. Gen., Richmond, VA, for appellants Virginia State Lottery and Thorson. Patricia M. Schwarzschild, George C. Howell, III, Paul D. Anders, Hunton & Williams, Richmond, VA, for appellees.

Before WILKINSON, LUTTIG, and WILLIAMS, Circuit Judges.

OPINION

WILKINSON, Circuit Judge:

The question in this case is whether the Anti-Injunction Act, 26 U.S.C. § 7421(a), and the Tax Injunction Act, 28 U.S.C. § 1341, bar the district court from enjoining the Virginia State Lottery Department's withholding of federal and state income taxes from a foreign enterprise's lottery winnings. We hold that the statutes do bar such injunctive relief. We therefore reverse the district court's grant of an injunction...

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