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CITY OF COLUMBUS, OHIO v. COMMISSIONER OF I.R.S.

No. 96-1282.

112 F.3d 1201 (1997)

CITY OF COLUMBUS, OHIO, Appellant v. COMMISSIONER OF INTERNAL REVENUE SERVICE, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided May 13, 1997.

Attorney(s) appearing for the Case

David L. Miller, Washington, DC, argued the cause for appellant. With him on the briefs was David A. Rogers, Washington, DC.

Kenneth W. Rosenberg, Attorney, U.S. Department of Justice, Washington, DC, argued the cause for appellee. With him on the brief was Loretta C. Argrett, Assistant Attorney General, Washington, DC, and Richard Farber, Attorney, Cleveland, OH. Gary R. Allen, Attorney, Washington, DC, entered an appearance.

Before EDWARDS, Chief Judge, SENTELLE and RANDOLPH, Circuit Judges.

Opinion of the Court filed by Circuit Judge RANDOLPH.

RANDOLPH, Circuit Judge:

The City of Columbus, Ohio, issued short-term Bond Anticipation Notes to satisfy a financial obligation to the State of Ohio. Columbus intends to issue long-term bonds to refinance the currently outstanding Notes. The ultimate question in this appeal from the Tax Court is whether the city's proposed bonds would be "arbitrage bonds" within the meaning of § 148 of the Internal...

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