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FLORIDA AUDUBON SOCIETY v. BENTSEN

No. 94-5178.

94 F.3d 658 (1996)

FLORIDA AUDUBON SOCIETY, et al., Appellants, v. Lloyd M. BENTSEN, Secretary of the Treasury, and Margaret Richardson, Commissioner of the Internal Revenue Service, Appellees.

United States Court of Appeals, District of Columbia Circuit.

Decided August 20, 1996.

Attorney(s) appearing for the Case

David F. Williams, Washington, DC, argued the cause for appellants, with whom James W. Moorman and Jonathan R. Stone were on the briefs.

David C. Shilton, United States Department of Justice, argued the cause for appellees, with whom Lois J. Schiffer and Loretta C. Argrett, Assistant Attorneys General, and Albert M. Ferlo, Jr., Gary R. Allen, and Teresa E. McLaughlin, Washington, DC, were on the brief.

Before: EDWARDS, Chief Judge, WALD, SILBERMAN, BUCKLEY, WILLIAMS, GINSBURG, SENTELLE, HENDERSON, RANDOLPH, ROGERS, and TATEL, Circuit Judges.

Opinion for the Court filed by Circuit Judge SENTELLE, with whom SILBERMAN, WILLIAMS, GINSBURG, HENDERSON, and RANDOLPH, Circuit Judges, join.

Concurring opinion filed by Circuit Judge BUCKLEY.

Dissenting opinion filed by Circuit Judge ROGERS, with whom EDWARDS, Chief Judge, WALD, and TATEL, Circuit Judges, join.

SENTELLE, Circuit Judge:

The Constitution limits the jurisdiction of the federal judiciary to actual cases or controversies between...

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