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NATIONAL TAXPAYERS UNION, INC. v. U.S.

No. 94-5285.

68 F.3d 1428 (1995)

NATIONAL TAXPAYERS UNION, INC., Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided November 3, 1995.

Attorney(s) appearing for the Case

Charles F. Rule argued the cause for appellant, with whom Allan B. Moore, Mark R. Levin, Jerald L. Hill, Mark J. Bredemeier and Richard P. Hutchison were on the briefs. Jackson R. Sharman, III entered an appearance for appellant.

Edward T. Perelmuter, pro hac vice, Attorney, United States Department of Justice, argued the cause for appellee, with whom Loretta C. Argrett, Assistant Attorney General, Eric H. Holder, Jr., United States Attorney, and Gary R. Allen and Teresa E. McLaughlin, Attorneys, United States Department of Justice, were on the brief.

Before: EDWARDS, Chief Judge, WALD and RANDOLPH, Circuit Judges.

Opinion for the Court filed by Chief Judge HARRY T. EDWARDS.

HARRY T. EDWARDS, Chief Judge:

Section 13208 of the Omnibus Budget Reconciliation Act of 1993, Pub.L. No. 103-66, 107 Stat. 312 (1993) ("Section 13208" of "OBRA '93"), approved by President Clinton in August 1993, set the maximum federal estate and gift tax rates at 53% and 55%, effective January 1, 1993. See I.R.C. § 2001(c)(1) (Supp. V 1993). National Taxpayers Union ("NTU"), a nonprofit...

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