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AMERICAN SOC. OF ASS'N EXECUTIVES v. U.S.

No. 98-5563.

195 F.3d 47 (1999)

AMERICAN SOCIETY OF ASSOCIATION EXECUTIVES, Appellant, v. UNITED STATES of America, Appellee.

United States Court of Appeals, District of Columbia Circuit.

Decided November 9, 1999.

Attorney(s) appearing for the Case

Nory Miller argued the cause for appellant. With her on the briefs were Bruce J. Ennis, Jr., and Jerald A. Jacobs.

Steven W. Parks, Attorney, U.S. Department of Justice, argued the cause for appellee. With him on the brief were Loretta C. Argrett, Assistant Attorney General, Kenneth L. Greene, Attorney, and Wilma A. Lewis, U.S. Attorney. Thomas J. Clark, Attorney, U.S. Department of Justice, entered an appearance.

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

Opinion for the Court filed by Circuit Judge WILLIAMS.

STEPHEN F. WILLIAMS, Circuit Judge:

Before its amendment by the Omnibus Budget Reconciliation Act of 1993, Pub.L. No.103-66 (the "1993 Act" or the "Act"), § 162(e) of the Internal Revenue Code ("I.R.C.") allowed businesses to deduct their direct lobbying expenditures as business expenses. In the 1993 Act, Congress amended I.R.C. § 162(e) so that lobbying expenses would no longer be deductible...

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